The correct option is B Having vertical rows of cells with dissolved cross walls.
Tracheids are elongated tube-like cells with tapering or rounded or oval ends with hard and lignified walls. Their end walls are not dissolved and remain intact. Xylem, on the other hand, is a more advanced tissue meant for water conduction in angiosperms. Each vessel is made up of a number of cells joined together and their end walls dissolve to produce a long tube like structure.