The correct option is C Companion cell
Parenchyma is a soft filler tissue and present at many places. It is present in both gymnosperms and angiosperms.
Sieve cell is a type of phloem cell which is present in both gymnosperms and angiosperms.
Fibres are a type of sclerenchyma cells. Fibres are thick, lignified cells and are involved in mechanical support.
Companion cell is a type of phloem cell. It is absent in gymnosperms but present in angiosperms. Angiosperms are only exceptions in kingdom plantae to have companion cells.
Therefore, the correct answer is option C.