The correct option is B Sieve tube members and companion cells
Tracheids and vessel elements are the nonliving cells that form continuous tubes and serve in the transport of water in vascular plants. Guard cells regulate opening and closing of stomata by intake of potassium ions and water. Parenchyma cells serve as the site for storage of sugar and starch in stem and roots. Sieve tube members and companion cells are the living component of phloem and serve in the transport of sugar from one part of the vascular plant to another. Sclerenchyma cells are dead cells that impart mechanical support to plant parts. Thus, the correct answer is option D.