The cell walls of fungi are different than the cell walls of plants because they contain
the hard material of chitin
pores that allow air in
they contain digestive enzymes
spores are released from here

Fungi cell walls are made of chitin and other polysaccharides, not cellulose (Plants) or protein (Animals). Therefore your answer is-
 
"The cell walls of fungi are different than the cell walls of plants because they contain the hard material of chitin"

A, the hard material of chitin makes them different