Firstly, it cannot be bacteria because bacteria is prokaryotic with no membrane bound organelles. And it's cell wall is made of murein (peptidoglycan).
It certainly isn't a virus virus because a virus has no true cellular structure.
Let's see why we ruled out the other 3 eukaryotic kingdoms:
It can't be an animal because animal cells don't have cell walls and are multicellular.
It can't be fungi because its cell wall is made of chitin, not cellulose.
It can't be a plant because plants are all multicellular.
If the same index fossils occurred in two separate rock layers, the two rock layers would probably have been established at the same time. Index fossils aid the characterizing and classify of geologic period.