The correct option is C P: Waxy coating on leaf, Q: Desert , R: Polar bear
Lotus is an aquatic plant. It has a hollow stem with air spaces which helps it to float on water. It also has a waxy coating on its leaf to avoid rotting of leaves in water.
Acacia is a desert plant. Since water is scarce in deserts, plants have deep roots which help them absorb water from deep soil.
Polar bears have thick fur on their bodies. It acts as an insulator which keeps them warm even in extremely cold conditions.