Where are the antheridia and archegonia situated in moss?

The sporophyte of $Funaria$ is:

The group of $Bryophytes$ includes .........

Identify the mosses and liverworts from the following list:
$I$ - $Sphagnum$,$II$ - $Funaria$,
$III$ - $Marchantia$,$IV$ - $Polytrichum$
$\text{Mosses} \quad\quad \text{Liverworts}$

Given below are two statements: One labelled as Assertion $A$ and the other labelled as Reason $R$:
Assertion $A$: The first stage of gametophyte in the life cycle of moss is protonema stage.
Reason $R$: Protonema develops directly from spores produced in capsule.
In the light of the above statements,choose the most appropriate answer from options given below:

Which of the following statements is incorrect regarding bryophytes?