The correct option is B Sporopollenin
Ubisch bodies have been largely observed in plants, after they were first recorded around the aggregates of mimosoid pollen by Rosanoff. The tapetum may be secretory (glandular) or amoeboid (periplasmodial). The cells of tapetum form pro-ubisch bodies which get surrounded by sporopollenin and now called ubisch bodies. They participate in the formation of pollen exine.