The correct option is C Lower part of capsule
In Funaria, stomata are absent in leaf and is present in capsule (apophysis). Internally the apophysis is covered by epidermis. The epidermis is interrupted by stomata, which leads into air space below, called as the sub stomatal cavity. Within the epidermis is a broad spongy zone of sterile cells, rich in chloroplasts. There are distinct intercellular spaces between these cells. Stomata in present only in the apophysis, which is present at the basal part of the capsule.