The correct option is B cotyledons with endosperm
A mature seed is made up of seed coat and embryo. The seed coat is a hard layer which protects the internal parts of the seed. It comprises of outer tough and protective testa and the inner thin layer of tegmen. The embryo is made up of radicle, plumule, cotyledons and endosperm.
If the testa is removed, the tegmen would remain intact and seed would have cotyledons and endosperm.