The correct option is A Terrestrial animals and plants
Plants excrete excess of oxygen and carbon dioxide.
Carbon dioxide is an excretory product of the aerobic respiration process in plants. This carbon dioxide can be used by photosynthesizing cells to form new carbohydrates.
It is also excreted in anaerobic respiration by the breakdown of sugar into carbn dioxide.
Terrestrial animals also excrete carbon dioxide during respiration process.
So, the correct answer is- terrestrial animals and plants.