The correct answer is option 'B', the smooth endoplasmic reticulum (SER).

The smooth endoplasmic reticulum is a cell organelle that plays a crucial role in detoxifying many poisons and drugs in a cell. It is a network of membrane-bound tubes and sacs that are involved in various cellular processes.

Key Points:
1. Structure of the Smooth Endoplasmic Reticulum:
- The smooth endoplasmic reticulum lacks ribosomes on its surface, which gives it a smooth appearance under a microscope.
- It is interconnected with the rough endoplasmic reticulum (RER), which has ribosomes on its surface.
- The smooth endoplasmic reticulum is found in eukaryotic cells, including animal cells and plant cells.

2. Function of the Smooth Endoplasmic Reticulum:
- Detoxification: One of the primary functions of the smooth endoplasmic reticulum is detoxifying harmful substances. It contains enzymes called cytochrome P450, which are responsible for metabolizing and detoxifying various toxins, drugs, and poisons.
- Lipid Synthesis: The smooth endoplasmic reticulum is involved in the synthesis of lipids, such as phospholipids, steroids, and triglycerides. It plays a crucial role in lipid metabolism and the production of hormones.
- Calcium Regulation: The smooth endoplasmic reticulum also plays a role in calcium regulation within the cell. It stores and releases calcium ions, which are important for various cellular processes, including muscle contraction and cell signaling.
- Carbohydrate Metabolism: Some cells in the smooth endoplasmic reticulum are involved in glycogen metabolism and the regulation of blood sugar levels.
- Drug Metabolism: The smooth endoplasmic reticulum is involved in the metabolism of drugs, including the modification and breakdown of various medications.

In conclusion, the smooth endoplasmic reticulum is a cell organelle that plays a crucial role in detoxifying many poisons and drugs in a cell. Its specialized enzymes and metabolic processes make it an essential component for the overall functioning and survival of the cell.

Smooth endoplasmic reticulum is a part of endoplasmic reticulum which does not possess ribosomes studded on its membrane. It is involved in detoxification of many poisons and drugs such as drugs, aspirin, insecticides (DDT), petroleum products and pollutants and converting them to safer water soluble products.