The correct option is B Plasma membrane
Options A and B are incorrect as mitochondria and plastids are double membrane bound organelles which are absent in prokaryotes. Cellular respiration is the step wise flow of electrons through or within a membrane from a reduced compound to electron acceptor accompanied by ATP synthesis. Owing to absence of mitochondria, the site of cellular respiration in eukaryotes, the cell membrane/plasma membrane of prokaryotes serves as site for cellular respiration. This makes option C correct answer. Option D is incorrect as cytosol is the semiclear liquid of cell surrounded by cell membrane while the process of cellular respiration needs a membrane.