Concept:
Viruses are acellular infectious particles.
This means they are not made up of cells.
A virus generally contains:
\[
\text{genetic material}
\]
and:
\[
\text{protein coat}
\]
Some viruses may also have additional components like lipids or carbohydrates in their envelope.
Step 1: Understand basic virus structure.
The genetic material of a virus may be:
\[
DNA
\]
or:
\[
RNA
\]
The genetic material is surrounded by a protein coat called:
\[
\text{capsid}
\]
Step 2: Check each option.
RNA can be a component of some viruses, such as RNA viruses.
A coat of protein is present in viruses as capsid.
Carbohydrates may be present in some viral envelopes as glycoproteins.
But plant cells are not components of viruses.
Step 3: Final answer.
Since viruses are not made of cells, plant cells cannot be a component of a virus.
Hence, the correct answer is:
\[
\boxed{(B)\ \text{Plant cells}}
\]