Answer:
Fungus are heterotrophs and plants are autotrophs (they make photosyntesis), that's the diference between fungus and plants.
Step-by-step explanation:
In option a, as you know that plants and funghi are eukaryotic, they both have mitochondria.
Option b is wrong, because plants, they do have cell walls of cellulose.
Option d is totally wrong, fungus and either plants, they do not have motile sperm.