Answer:
C, All plants are made of cells, but only certain types of animals are.
Step-by-step explanation:
In biology, Cell Theory is the historic scientific theory that is now universally accepted, that all living organisms are made up of cells and that cells are the basic structural / organizational unit of all organisms, and also the basic unit of reproduction.
In this question, it asked which does NOT form part of cell theory, and the answer to that is C, since "all plants are made of cells, but only certain types of animals are" isn't true to the cell theory, because the cell theory basically says that ALL living organisms are made out of cells, and that means ALL plants and ALL animals.
Hope this helps :)