Meiosis occurs in:
(a) Sporangiospore of fungi
(b) Spore mother cell in the sporophyte of bryophytes
(c) Conidiospore of Penicillium
(d) Basidium of Agaricus

Meiosis occurs in Spore mother cell in the sporophyte of bryophytes and Basidium of Agaricus.
The sporophyte of bryophyte is diploid, and it contains foot, seta and capsule. The capsule contains the spore mother cell (2n) which undergoes meiosis to produce the haploid spores.
The basidium is the site of karyogamy and meiosis in basidiomycetes like Agaricus.
Sporangiospores of fungi and conidiospores of Penicillium are haploid and hence cannot undergo meiosis.