Cellular respiration is the process by which all living cells acquire energy for it's functions. This process is usually only 40% effective, meaning that 60% of the energy is always lost as heat. Cellular respiration takes place in all cells, including in plants, regardless of the time of the day and light incidence. But the process in which plants take in carbon dioxide and give out oxygen is photosynthesis. Part of the carbon dioxide that comes in during photosynthesis is lost during respiration, but those are two different process and cellular respiration does not involve taking in carbon dioxide and releasing oxygen. Therefore, the correct answer is D) plants take in carbon dioxide and give out oxygen.