As an embryo develops, the reason for those identical cells to specialize in different cells that perform different functions is due to the gene expression, performed by the information RNA transcribes from DNA and the subsequent formation of proteins, but not all the genes are transcribed to all the kinds of cells, and, as stated in the B option, only certain genes in the cell are transcribed into RNA molecules, which are then used to form amino acids for proteins. So the answer is the B option.