The correct option is B Smooth ER
Endoplasmic reticulum without attached ribosome is called as agranular or smooth endoplasmic reticulum or SER. It occurs in cells engaged in producing lipids. SER also takes part in synthesis of vitamins and carbohydrates and detoxification. SER occurs in adipose tissue, muscle cells, glycogen metabolising liver cells, steroid hormones (example : testosterone and progesterone) synthesizing cells, retinal cells, leukocytes etc. Rough ER is engaged in synthesis of secretory proteins.