Gustatory Receptors are
Rod cells of eyes
Taste buds of tongue
Epithelium of skin
Cone cells of eye
As we have learnt:
Receptors
Chemoreceptors:
These receptors to chemicals.
Gustatoreceptors: respond to taste, for example, taste buds
Olfactory Receptors: respond to smell.
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Gustatory Receptors are taste buds of tongue. Hence, the correct answer is option b.