The correct option is B Akaryota
Viruses are considered neither prokaryotes nor eukaryotes because they lack the characteristics of living things, except the ability to replicate which they accomplish only in living cells. Akaryota includes organisms having no cells. All viruses are placed under akaryota. The thallophytes (Thallophyta or Thallobionta) are a polyphyletic group of non-mobile organisms traditionally described as "thalloid plants". Thus, the correct answer is option C.