The correct option is C Fat granules
Fat granules absent in prokaryotes. Nutrients and reserves may be stored in the cytoplasm in the form of glycogen, lipids, polyphosphate, or in some cases, sulfur or nitrogen.
Sulfur granules are especially common in bacteria that use hydrogen sulfide as an electron source. Phosphate granules, cyanophycean granules, and glycogen granules are examples of inclusion bodies. Reserve material is stored in the form of inclusion bodies in prokaryotic cells. These are non-membrane bound structures and lie freely in the cytoplasm.
So, the correct answer is "Fat granules".