Concept: Phloem tissue comprises of conducting cells, by and large called sifter components, parenchyma cells, counting both specialized companion cells or albuminous cells and unspecialized cells and steady cells, such as filaments and sclereids. 

The albuminous are specialized parenchyma cells present in association with the Sieve cells found in the phloem of the gymnosperm wood. These cells have protein albumin. They are analogous to the companion cells present in Angiosperms. Albuminous cells have a comparable part to companion cells, but are related with sifter cells as it were and are subsequently found as it were in seedless vascular plants and gymnosperms.

Therefore the Albuminous cells occur in Phloem.

Hence,the correct answer is option B.