The correct option is C Phellem
Phellem is formed in dicot stems as a result of extra-stelar secondary growth. The outer layer of cells cut off by the cork cambium constitute the phellem or cork. It is impervious to water due to suberin deposition in the cell wall. These cells are dead at maturity.
Xylem parenchyma, collenchyma and phloem are living cells.