The correct option is B axillary buds
Eye of the potato tuber is an axillary bud. Axillary bud, also called lateral bud, is an embryonic shoot which is present in the axil of a leaf at the junction between a leaf and the stem. They are capable of forming new potato plants.
Shoot bud is an undeveloped shoot which is present at the tip of a stem or axil of a leaf.
Root bud is an undeveloped root present on the main roots of the plant.
Flower buds are modified leaves. Flower bud is a small protuberance which may be present on the tip of the stem or the lateral stem. It develops into a flower.