Bacteria are unicellular prokaryotes and have a well defined rigid cell wall that provides them resistance to drugs/antibiotics/desiccation. The cell walls of bacteria are composed of a macromolecule peptidoglycan, which is a repeating framework of long glycan chains having alternate N-acetyl glucosamine and N-acetyl muramic acid; these glycan chains are cross-linked by short peptide fragments to provide a strong but flexible support framework. Likewise, plants are characterized by presence of cellulosic cell wall outside their cell membrane, which makes option B correct.