The inherent potentiality of a plant cell to give rise to a whole plant is described as cellular totipotency. This is a capacity which is retained even after a cell has undergone final differentiation in the plant body. In plants, even highly mature and differentiated cells retain the ability to regenerate to a meristematic state as long as they have an intact membrane
system and a viable nucleus. This is contradicting to animals, where differentiation is generally irreversible. Totipotent cells can form all the cell types in a body, plus the extra embryonic, or placental, cells. Embryonic cells within the first couple of cell divisions after fertilization are the only cells that are totipotent in animals.
Therefore, the correct answer is option B.