The best answer is B.
Each year many tundra plants retain their dead leaves rather than shed them. The dead leaves insulate fragile new buds from the wind and cold. Grass tussocks are a good example of this.
Many tundra plants also wear adaptive coats which are furry and waxy coatings on their leaves and stems. Fine hair or fuzz slows the wind, thus reducing drying and preserving heat.
The waxy coating of many plants also help reduce water loss and evaporative cooling by the wind
