The correct option is
D Inner seed coat
A. The embryonic axis lies in between the two cotyledons called plumule (embryo shoot).
B. The cotyledons are attached laterally to the curved embryonal axis at the embryonic node.
C. The bulk of embryo consists of two large, white kidney shaped cotyledon( or seed leaves).
D. the inner layer of the seed is called tegmen.
So, the correct answer is 'Inner seed coat'.