The correct option is B They regulate the closing and opening of stomata.
∙ Guard cells are kidney-shaped cells located on the epidermal surface of leaves. It regulates the entry and the exit of gases. The gap in-between the two guard cells form stomatal pore. This pore allows the entry and the exit of gases.
∙ Other kind of cells called subsidiary cells are located next to the guard cells. They support guard cell movements and in some cases, it introduces morphologies in plants that affect gaseous exchange in leaves.
∙ Epidermal cells protect the leaf from environmental factors and provide mechanical support to the plant.