Cell membranes are made up of

The plasma membrane is the outer coating of all cells, however it is found below the cell wall in plant cells.

A phospholipid bilayer makes up the structure.

Phospholipids are lipids that include a phosphate group.

One hydrophilic head and two hydrophobic tails characterize phospholipids.

Proteins are incorporated in the lipid bilayers.

As a result, option B is the right answer.

Hence the correct answer is option B : Phospholipids