(A) is the right answer.
In animals: in sponges, the cells are arranged as loose cell aggregates, i.e., they exhibit cellular level of organisation. Some division of labour (activities) occur among the cells. In coelenterates, the arrangement of cells is more complex. Here the cells performing the same function are arranged into tissues, hence is called tissue level of organisation. Organ level of organisation is exhibited by members of Platyhelminthes and other higher phyla where tissues are grouped together to form organs, each specialised for a particular function. In animals like Annelids, Arthropods, Molluscs, Echinoderms and Chordates, organs have associated to form functional systems, each system concerned with a specific physiological function. This pattern is called organ system level of organisation.