The correct option is B male gametophyte of Orchids
Hibiscus and orchids are angiosperms. Pinus is a gymnosperm and Marchantia is a bryophyte.
The male gametophyte of angiosperms has the least number of cells. It has 2 cells, one vegetative cell and one generative cell. In about 60% of the angiosperms, the pollen grain is released at this stage. In the rest, the generative cell divides into two cells which are the male gametes and this is 3 celled in nature.
The female gametophyte of angiosperms is embryo sac and has 7 cells. This includes the egg cell, the two synergids , the diploid secondary nucleus and the three antipodals.
The female gametophyte of gymnosperms (megaspore) is a multicellular structure (within the archegonium - the female sex organ) and serves the dual function of bearing gametes and providing nourishment to the developing embryo.
The male gametophyte of bryophytes is multicellular. It is an independent structure and carries out photosynthesis. The male sex organ is known as the antheridium.