The correct option is C Diaphragm
Bat is a nocturnal mammal which can fly like birds. Well developed four-chambered heart and homeothermy features are common between birds and mammals. Trachea or windpipe is present in both birds and mammals. So these characters are expected in both birds and bats but a well-developed diaphragm which helps in breathing is a characteristic feature of mammals only and is not present in birds. Thus, the correct answer is option C.