B) PORELLA. Non-vascular embryophytes are Bryophytes,In members of Bryophytes like porella have tiny leaf like appendages in two rows on stem like structure

Non-vascular Embryophyte with Leaves:

---

A) Riccia
Riccia is a genus of liverworts, which are non-vascular embryophytes. Liverworts like Riccia have simple leaf-like structures called thalli, which perform photosynthesis. However, these plants lack true leaves, stems, and roots.

---

B) Porella
Porella is another genus of liverworts, similar to Riccia, that are non-vascular embryophytes. These plants also have thalli instead of true leaves and other vascular tissues. They rely on diffusion and osmosis for nutrient and water transport.

---

C) Selaginella
Selaginella, on the other hand, is a genus of vascular plants known as spike mosses. Unlike non-vascular embryophytes like Riccia and Porella, Selaginella has true leaves, stems, and roots. These plants have vascular tissues that help in the transport of water and nutrients throughout the plant.

---

D) Macrocystis
Macrocystis is a genus of brown algae, not an embryophyte. Brown algae are multicellular marine organisms that have complex structures and are not classified as non-vascular embryophytes like Riccia, Porella, or Selaginella.
In conclusion, among the options provided, Riccia and Porella are examples of non-vascular embryophytes with simple leaf-like structures, while Selaginella is a vascular plant with true leaves. Macrocystis, on the other hand, is a brown algae and not an embryophyte.