Step 1: Understand the function of each structure.
Xylem: Vascular tissue responsible for transport of water and minerals from roots to other parts of the plant.
Stomata: Tiny pores present on the surface of leaves that allow gaseous exchange (oxygen and carbon dioxide) and transpiration.
Phloem: Vascular tissue responsible for transport of food (sugars) from leaves to other parts of the plant.
Cuticle: Waxy layer on the leaf surface that prevents water loss but also limits gaseous exchange.
Step 2: Identify the structure for gaseous exchange.
Stomata are the specialized structures that open and close to regulate the exchange of gases (CO₂ and O₂) between the leaf and the atmosphere.
Final Answer: (B) Stomata