The correct option is C Tapetum
The ultrastructural changes observed during the different stages of development in the tapetal cells are related to ubisch bodies, sporopollenin and pollen-kitt formation. The pro - orbicules have the appearence of lipid globuli and their formation is related to the rough endoplasmic reticulum. The lipid globules or pro-orbicules disappear in the mature ubisch bodies, and the places that they occupied remain free of contents or with pollen-kitt.