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Retort cells occur in
A) Funaria
B) Polygonatum
C) Porella
D) Sphagnum

Answer
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Hint: Retort cells are located in the cortical layer of many species. They resemble the medieval chemical flasks called retorts, hence known as Retort cells.

Complete Answer:
A) In Funaria cortex is a multi - layered region between both the epidermis and the central cylinder and composed of large parenchymal cells. Cortex cells produce chloroplasts if young, and they are destroyed when the stem matures.

B) Polygonatum, commonly known as King Solomon's seal or Solomon's seal, is a species of flowering plant. The cortex is divided into two regions, the outer cortex and the inner cortex. The outer cortex is composed of intensely marked, 3-5 layered parenchymatous cells. The inner cortex consists of thin-walled parenchyma cells, consisting of starch.

C) Porella is a big, popular and prevalent species of liverwort in the order of Porellales. In Porella, the cortex is a 2-3 layered region, consisting of thick-walled parenchymal cells. The medulla consists of small, elongated cells.

D) In Sphagnum, internally, the stem exhibits distinct tissue differentiation in three regions, namely the outer cortex, the middle area and the inner cylinder or medulla. The cortex is the outer portion of the stem. This is enclosed primarily by a singular-layer epidermis. The cortical layer normally contains dead cells. Retort cells are present in this cortical layer. These cells are inflated more than all the cortical tissue surrounding them, and have a pore or opening at one end. These cells are known to help the moss hold water under intense sunlight.

The correct answer is option D.

Note: In Sphagnum, the main body consists of the stem and the branches, with the leaves bulging both from the stem and the branches. The lowest parts of the plant are dead.