Hint: The Simon Commission, also referred to as the Indian Statutory Commission, was a body of seven members of Parliament headed by Sir John Simon. The commission, which did not have Indian representatives, was sent to discuss the constitutional problems of India and to make recommendations to the government on India's future constitution.
Complete answer: In November 1927, a commission under Sir John Simon was appointed by the British government. On February 3, 1928, the Commission arrived in British India to study the constitutional change in the largest and most significant possession of Britain.
As no Indian was part of that commission which was made to decide the fate of Indians, the political leaders of India felt humiliated and decided to boycott the commission. The Liberal Federation, headed by Tej Bahadur Sapru, the Indian Industrial and Commercial Congress and the Hindu Mahasabha, supported the call to boycott the Simon Commission. With Mohammed Ali Jinnah bringing the majority with him in favour of a boycott, the Muslim League split on the subject.
In December 1927, Sir Muhammad Shall, who wanted to comply with the commission, agreed to convene a session of the Muslim League in Lahore. The Jinnah faction held a session of the Muslim League in Kolkata and agreed to form a sub-committee to meet with the Indian National Congress Working Committee and other organisations to draft a constitution for India.
Hence, the correct answer is option (B).
Note: One protest has become infamous against the Simon Commission. The Indian nationalist Lala Lajpat Rai led this agitation. He had moved a resolution against the Commission in the Legislative Assembly of Punjab in February 1928. On 30 October 1928, the Commission came to Lahore where it was greeted by demonstrators raising black flags. The local police force continued to beat protesters in order to make way for the Tribunal. Lala Lajpat Rai sustained serious injuries and died a fortnight later.