The correct option is B Mesoderm
The cellular layers found in the embryo which are capable of giving rise to various tissues and organs to form an organism are known as germ layers. The various germ layers are- ectoderm (the outermost),mesoderm(middle layer) and endoderm (innermost layer).
The coelom is a fluid-filled cavity which is lined by the mesoderm. It is present in between the gastrointestinal tract and the body wall.
An organism that has a fluid filled cavity lined by the mesoderm are called coelomates.
Roundworms have a cavity which is not lined by the mesoderm, thus they are known as pseudocoelomates.
Those organisms that lack a fluid filled cavity are called acoelomates.