Which is a tough and flexible layer that surrounds plant cells, as well as some algal and bacterial cells?

This layer is called the cell wall.

The cell wall is located outside the cell membrane and provides the cells with structural support and protection.  It gives cells rigidity and strength, offering protection against mechanical stress.

In most cells, it is flexible, meaning that it will bend rather than hold a fixed shape, but has a lot of tensile strength which is necessary to be able to withstand internal osmotic pressure.

Cell walls are found in plants, bacteria, fungi, algae and some archaea.

the answer

b.) bowling ball