The correct option is
B Ciliated cells
The sperms produced in the seminiferous tubules are released by the vasa efferentia and opens into epididymis located along the posterior surface of each testis. These possess the ciliated cells which stir the luminal fluids, which ensures homogeneous absorption of water from the fluid produced by the testis, which results in an increase in the concentration of luminal sperm.
So, the correct answer is option C.