The main postulates of cell theory are
(i) All plants and animals are made up of cells and cell products.
(ii) All metabolic reactions take place in cells. Thus, cells are the structural and functional units of life.
(iii) All cells arise from pre-existing cells. No cell can arise spontaneously, but they come into existence by the division of pre-existing cells.
(iv) Every organism starts its life as a cell.
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The cell is the functional and structural unit of plants and animals. Hint: The cell theory clearly suggests the fundamentals of biology and therefore it applies to each living organism and is considered to be universally true.
[C] both [A] and [B]