Understanding Enzyme Synthesis
Enzymes are biological catalysts that accelerate chemical reactions in living organisms. They are primarily proteins and are synthesized by various organisms, including fungi, bacteria, and other living cells. However, viruses are an exception in this context.

Why Enzyme Synthesis Doesn't Occur in Viruses
- Viruses are unique infectious agents that require a host cell to replicate and do not have the cellular machinery necessary for enzyme synthesis.
- They lack the ribosomes, which are essential for translating mRNA into proteins, including enzymes.
- Instead, viruses hijack the host's cellular machinery to replicate their genetic material and produce viral proteins.

Comparison with Other Organisms
- Fungi:
- Fungi can synthesize a range of enzymes, including cellulases and amylases, which help in breaking down complex organic materials.
- Bacteria:
- Bacteria also produce various enzymes that are crucial for metabolism and digesting substrates present in their environment.
- Proteins:
- Enzymes are a type of protein, and thus, when discussing enzyme synthesis, it inherently involves protein synthesis processes.

Conclusion
In summary, the correct answer is option 'B' (Viruses) because they do not possess the capability to synthesize enzymes independently. Instead, they rely on the host's cellular machinery for their replication and protein production, including any enzymes they may require for their lifecycle.