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Parenchyma cells are fundamental plant tissue cells characterized by the presence of intercellular spaces between them, which allow for gas exchange and storage. These cells are living, thin-walled, and loosely packed with air spaces. Option A describes collenchyma (thickenings at corners), option C incorrectly phrases 'intercellular wall spaces', and option D is incorrect since parenchyma's defining feature is the intercellular spaces, not all listed characteristics.