Explanation:
Cochlear nerve arises from the organ of Corti.The organ of Corti consists of outer hair cells, inner hair cells, inner pillar cells, outer pillar cells, tunnel of Corti, phalangeal cells (cells of Deiters), cells of Hensen, and cells of Claudius. The sensory hairs project from the outer ends of the hair cells into the scala media, while from the inner end of the cells nerve fibers arise, which unite to form the cochlear nerve.Hence, the correct option is (B).