Velamen tissue is found in

Spongy, multiple layers of epidermis in epiphytes are known as velamen tissue.

It has grayish-white aerial roots, Its function is to absorb moisture and nutrients.

Orchids do not withdraw nutrients from the other plants but velamen present in them provide firm support to rise up and get maximum sunlight in dense forest.

Cells in velamen are so loosely packed that they absorb vapor from the environment to synthesize their food.

The correct answer is Option B, velamen tissue is found in epiphytes e.g. orchids.