The correct option is
B Kidney of Frog
In the male frog, the testes are attached to the kidney. Bidders canal is present inside the kidney of a frog. 10 -12 pairs of vasa differentia arises from testes and then enter the kidneys, where they open into the bidder's canal. The bidders canal then opens to the urinogenital duct which in turn open into the cloaca. Hence Bidders canal occurs in the kidney of the frog.
So, the correct answer is 'Kidney of frog'.