Explanation:

Cell theory is a scientific theory that says, that living organisms are made up of cells. Cells are the basic structural/organizational unit of all organisms. All cells come from pre-existing cells.

• The Cell theory was first formulated in the mid-nineteenth century by Scheilden and Schwann.

• They state that: The basic unit of life in any living organism is a cell. The organelles are present in the eukaryotic cells, while prokaryotic cells do not contain them.

• Bacteria :- they are the members of kingdom Monera. They have their own machinery. They are replicated by their own and have their own genetic material so they are considered as living and are applicable in cell theory.

• Bryophytes are called amphibians of the plant kingdom because these plants can live in soil but are dependent on water for sexual reproduction.

• The plant body is commonly differentiated to form stem and leaf-like structures. However, there is no specialized tissue for the conduction of water and other substances from one part of the plant body to another.

Exceptions to the cell theory.

Viruses:- Viruses are an exception to cell theory as they are not made up of cells/ They are composed of nucleoprotein tiles, therefore, they are not considered either living or non-living. Other exceptions are coenocytic organisms like Rhizopus

• Virus are non-living crystallisable entities which replicate in other living cells. Virus are functional only when they are present inside the host cell. They do not have a cellular structure and are an exception to cell theory.

Erythrocytes (red blood cells or RBCs) are anucleate, biconcave cells, filled with hemoglobin, that transport oxygen and carbon dioxide between the lungs and tissues. 

• Human red blood cells are sometimes suggested as an exception to the cell theory because they have no nucleus, but nuclei are present as they form, and red blood cells of other animals do have nuclei.

• Mitochondria and chloroplasts have their own genetic material and can reproduce independently from the cell in which they reside. These are the exception of cell theory.As red blood cells and plateletes have these properties of cell theory they are the exceptions of cell theory.

Hence opton 2nd is correct.