The correct option is B Male and female gametophytes are free living
All gymnosperms are heterosporous as they produce two different kinds of spores. The two different kinds of spores are microspores and megaspores. Microspores develop into male gametophytes and megaspores develop into female gametophytes. (The statement in option a is correct).
The male and female gametophytes of gymnosperms are highly reduced. They are dependent upon sporophytes and are not free-living. (The statement in option b is incorrect)
The leaves in gymnosperms are well adapted to withstand the extremes of temperature. Presence of sunken stomata (not freely exposed to the atmosphere), thick cuticle (reduces loss of water by diffusion from the top cells of the leaves) and needle-like leaves (reduced surface area exposed to the atmosphere) play an important role in reducing water loss. (The statement in option c is correct)
Gymnosperms produce naked seeds. (The statement in option d is correct)