The correct option is C
Stomach and proximal intestine
Alcohol is absorbed in the GI or gastrointestinal tract. It is absorbed by the mucosa of small intestine and directly by the alimentary canal. In stomach, the alcohol is absorbed into blood stream. The cells of stomach and intestine have finger like projections which increase the surface area for absorption of alcohol. About 80% of the consumed alcohol is absorbed in stomach and rest 20% is absorbed in small intestine. Metabolism of alcohol occurs in liver.
So, the correct answer is 'Stomach and proximal intestine'.