Answer: A. Viruses are acellular (exception to "composed of cells"). Vaucheria (coenocytic) and striated muscle fibres (multinucleate) are exceptions to "one nucleus per cell." Mature mammalian RBCs are enucleated but are still cells — they arise from nucleated precursors and are products of cells, so they are not considered an exception to cell theory (NCERT Class 11 Biology Chapter 8, page 88).
Why B is wrong: B is wrong because it excludes striated muscle fibres, which ARE a recognized exception — they are multinucleate syncytia formed by fusion of multiple cells.
Why C is wrong: C is wrong because mature mammalian RBCs, while enucleated, are NOT considered exceptions to cell theory. They arise from nucleated erythroid precursors and are 'products of cells,' which cell theory already accounts for.
Why D is wrong: D is wrong because it excludes viruses, which are the most commonly cited exception — they are acellular entities that fall outside the scope of cell theory's first tenet.