Correct option is B
In the Dual-well (Twin-tub) CMOS fabrication process, Step 9 involves ion implantation for forming:∙ n+ source/drain regions for NMOS∙ p+ source/drain regions for PMOSDuring this step, the polysilicon gates are also doped:∙ NMOS gate becomes n+ polysilicon∙ PMOS gate becomes p+ polysiliconThis happens because ion implantation penetrates the exposed polysilicon regions, doping them appropriately.