Oswald Tippo, University of Illinois 1942, classified plant kingdom into two sub kingdom: Thallophyta (thalloid plant body without distinct alternation of generations and no embryo) and Embryophyta (organ level differentiation of plant body with regular alternation of sporophyte and gametophyte generations and embryo present). Since, algae and fungi lack embryo, they are placed in sub-kingdom Thallophyta which makes options A and B incorrect. Sub-kingdom embryophyta includes Bryophyta (dominant gametophyte generation and absence of vascular tissues) and Tracheophyta (sporophyte dominant with advanced vascular tissues). Thus, the correct answer is option C.