The correct option is
D Arachnids
A. Earthworms- Respiration usually occurs through the skin( Cutaneous respiration). Some have gills (bronchial respiration).
B. Insects- Respiration occurs by tracheae. These communicate with the exterior by paired apertures, the spiracles, controlled by valves. The tracheae carry oxygen directly to the cells.
C. Arachnids- Respiration occurs by tracheae or book lungs or both.
D. Mammals- Respiration occurs only by lungs.
So, the correct answer is "Arachnids".