Answer is B.
According to ISTQB Syllabus.
Degrees of independence in testing include the following (from low level of independence to high level):
• No independent testers; the only form of testing available is developers testing their own code
• Independent developers or testers within the development teams or the project team; this could
be developers testing their colleagues’ products
• Independent test team or group within the organization, reporting to project management or
executive management
• Independent testers from the business organization or user community, or with specializations in
specific test types such as usability, security, performance, regulatory/compliance, or portability
• Independent testers external to the organization, either working on-site (in-house) or off-site
(outsourcing)