Which among the following is incorrect about different cells in Xylem?

• A. Tracheids are tubular structures made of dead cells without protoplasm
• B. Xylem vessels have lignified walls without protoplasm
• C. Xylem parenchymatic tissues are made of thin-walled living cells and conduct water sideways
• D. Xylem fibers are perforated and help in conduction of water to branches