The correct option is B A & C
A vessel element or vessel member is one of the cell types found in the xylem, the water-conducting tissue of plants. Vessel elements are typically found in flowering plants (angiosperms) but absent from most gymnosperms, pteridophytes while bryophytes and thallophytes do not possess xylem and phloem. Similarly, in angiosperms, each sieve tube element is normally associated with one or more nucleated companion cells but in pteridophytes and gymnosperms, phloem is without companion cells.