The correct option is D All of the above
The critical changes seen during the conversion of sapwood to heartwood is the programmed death of the parenchyma cells of ray and axial regions caused by the degeneration of the protoplasm. Besides this, there is a decrease in the metabolic rate, depletion in the accumulation of starch, lowering of enzymatic activity, accumulation of extractives in the xylem and formation of tyloses in angiosperms. Thus, the correct answer is option D.