The correct option is A Kidney
Mammals including humans excrete urea as the excretory substance. Urea is produced in liver but is filtered from blood in the kidneys. Each kidney has nearly one million complex tubular structures called nephrons, which are the functional units of kidneys. Each nephron has two parts the glomerulus and the renal tubule. The glomerulus is a tuft of capillaries formed by the afferent arteriole, a fine branch of the renal artery. Blood from the glomerulus is carried away by an efferent arteriole. The renal tubule begins with a double walled cup-like structure called Bowman's capsule, which encloses the glomerulus. Glomerulus along with Bowman's capsule is called the malpighian body or renal corpuscle. Thus, Bowman's corpuscle is part of the kidney not the part of heart.