The correct option is B Presence of vessels
The sap is produced by the vessels in the heartwood. The vessels are variously shaped. Some are visible to the naked eye. When the vessels are cut across the end grain, they are often referred to as pores, thus, hardwoods are known as porous woods. So, gymnosperms wood is non-porous because it lacks vessels and not because contains tracheae, abundant fibers and contains no fibers.
Thus, the correct answer is option B.