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Flippers of Seal are modified
A. Hind limbs
B. Fore Limbs
C. Fins
D. Gills

Answer
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Hint: Flippers are created by transforming limbs into flippers. The forelimbs of fore-flippers have all of the main skeletal components of well-evolved ground creatures' forelimbs, but they are foreshortened and changed. Seals are marine mammals with flippers that are slender in nature. They are independently developed.

Complete solution:
A hind limb, also known as a back leg, is a pair of articulated appendages fused to the caudal end of the body of a terrestrial tetrapod vertebrate. In the case of quadrupeds, the term hindleg or back leg is most often used. Lower limb is sometimes seen in bipedal species in an upright stance.
So, option A is incorrect.
Seals are marine mammals with flippers on their forelimbs. Seals have five digits and webbed and clawed flippers. For swimming, they have adapted forelimbs.
So, option B is the correct answer.
A fin is a small appendage or part connected to a larger body or structure. Fins are usually used as foils to generate lift or thrust, as well as to steer or stabilize motion.
So, option C is incorrect.
A gill is a respiratory organ that absorbs dissolved oxygen from water and excretes carbon dioxide in many aquatic species. Some species, such as hermit crabs, have modified their gills to allow them to breathe on land as long as they are kept moist. So, option D is incorrect.

Option B is correct.

Note:
Seals are noted for their slender, sleek forelimb flippers, which are similar to those of dolphins. Many underwater vertebrates, including fish, seals, whales, dolphins, turtles, and extinct marine reptiles including plesiosaurs and ichthyosaurs. They have independently developed flippers and fins for steering and swimming.