A student identified the various parts of an embryo of a gram seed and listed them as given below :
(I) Testa
(II) Plumule
(III) Radicle
(IV) Cotyledon
(V) Tegmen
Out of these the actual parts of the embryo are :
Plumule, radicle and cotyledon are the actual parts of the embryo of a gram seed. Testa and tegmen are the parts of the seed coat.
Hence, the correct option is B.