The correct answer is B. Subcutaneous fat
Subcutaneous fat is a type of fat which is stored directly under the skin. It is found in areas of the body such as the palms and buttocks. Subcutaneous fats perform several relevant roles in the body. They protect the bones, muscles, and organs under the skin from physical damage. They accomplish this by storing excess fat around the body in the subcutaneous layer. Subcutaneous fats also help to regulate the temperature of the body by providing insulation to prevent overheating or cooling from the surrounding heat.