The correct option is B Cells are the smallest unit which is said to be living.
Cells are the basic structural and functional unit of life as they are the smallest unit that can be called living. One complete cell is capable of performing all the physiological activities. Cells combine to form tissues, which are a collection of cells performing a similar function. Tissues combine to form organs and organs combine to form an organ system. Many organ systems together form an entire individual or organism.