The right option is; b. Hair cells
Hair cells are the portion of the organ of corti that transduces sound energy into neural signals.
Hair cells are the sensory receptors situated in the spiral organ of Corti in the cochlea of the inner ear. The hair cells have a transduction organelle (hair bundle) that extends from their apical surfaces. The hair bundle functions as a mechano‐receptive organelle which transduces natural stimulus (sound) into neural signals when it is mechanically deflected. The hair cells transmit sensory messages to the brain which helps to perceive sound and maintain stability. Damage or loss of the hair cells can lead to permanent hearing impairment.