The correct option is B Cells of anther wall
Pollen grains are produced by meiosis of microspore mother cells. Diploid (2n) microspore mother cells are housed in the anther and divide by meiosis to form four haploid (n) microspores. Each microspore develops by mitosis into a pollen grain. So pollen grains are haploid and when cultured it produces a haploid plant. Anther wall has four wall epidermis, endothecium, middle layers and tapetum and all of them are diploid and produce diploid plant when cultured on artificial media. So, the correct answer is option C.