Correct Option: D

Elater is an elongated, spirally thickened, water-attracting cell in the capsule of a liverwort, derived from sporogenous tissue and assist in spore dispersal. In mosses calyptra is a structure initially present around sporophyte then break later. It is developed from ventral wall after fertilization. It provides protective covering to the developing sporogonium. Peristome teeth are found in the capsule of moss. These are present below operculum and are hygroscopic in nature.