The correct option is B Xylem fibres
Xylem fibres are cells with highly thickened walls and obliterated central lumens that provide mechanical support. Gymnosperms lack xylem fibres and hence are called soft-wood.
Tracheids are dead elongated or tube-like cells with thick and lignified walls and tapering ends. In plants, tracheids and vessels are the main water transporting elements. Gymnosperms have 90-95 per cent tracheids.
Cambium is a tissue layer that provides partially undifferentiated cells for plant growth. It forms parallel rows of cells, which result in secondary tissues.
Phloem fibres are elongated, unbranched and needle-like sclerenchymatous cells that are generally absent in the primary phloem but are found in the secondary phloem. Both gymnosperms and dicot angiosperms contain cambium and phloem fibres.
Thus, the answer is xylem fibres.