The correct option is
C Parenchymal cells of secondary cortex formed towards inside by phellogen
Phelloderm is a layer of parenchyma produced by the cork cambium an inner secondary cortex of the cork cambium. Phelloderm is generated by the phellogen. It can contain chlorophyll and function in defense. These persistent living cells are structurally similar to cells of the cortex. The number of layers of cork and phelloderm varies greatly among different species. Some plants produce no phelloderm.
Thus, the correct answer is option D.