Step 1: Understanding the Concept
The lac operon contains a regulator gene (i), a promoter (p), an operator (o) and structural genes z, y and a.
Step 2: Role of the promoter
The promoter is a DNA sequence where RNA polymerase binds to start transcription of the structural genes.
Step 3: Compare
The promoter itself does not code for any protein, and it has nothing to do with gyrase or with mRNA processing.
Final Answer:
The promoter is the binding site for RNA polymerase.
\[ \boxed{\text{(B) }\text{Binding of RNA polymerase}} \]