Stomata in Water Lily and Podostenon occur respectively
Water lily and Podostemon are hydrophytes. In Waterlily, Root system is fixed at the bottom of the pond, leaves float on the surface of the water. So the stomata are present on the upper surface or epidermis. Podostemon is submerged rooted hydrophyte, in which stomata are absent.
So, the correct option is ‘Upper surface and absent’.