The correct option is A Lacks vessels
The sap is produced by the vessels in the heartwood. The vessels are variously shaped. Some are visible to the naked eye. When the vessels are cut across the end grain, they are often referred to as pores, thus, hardwoods are known as porous woods. The size, number, and distribution of the vessels affect the appearance and uniformity of hardness in a particular wood. Softwoods, which don't have pores, are known as non-porous woods.
Non-porous wood is present in gymnosperms and porous wood is present in angiosperms. So, gymnosperms wood is non-porous because it lacks vessels and not because contains tracheae, abundant fibers and contains no fibers.
Thus, the correct answer is option A.