The correct option is B The Estimates Committee
The Estimates Committee is the largest Community of the Parliament having 30 members and all are from the Lok Sabha, Rajya Sabha gets no representation in this committee. The members are elected by the Lok Sabha every year from amongst its members according to the principals of proportional representation by means of a single transferable vote. The chairman of the committee is appointed by the speaker from among the members. Its function is to examine the estimates included in the budget and suggest alternate economic policies.