The correct option is
B In non-amniotes the last cranial nerve is vagus
10 pairs of cranial nerves are present in amniotes fish and amphibian and 12 pairs occur in amniotes reptiles and mammals. In non-amniotes, the cranial nerves are Olfactory Optic, Occulomotor, Trochlear, Trigeminal, Abducen, Facial, Auditory Glossopharyngeal and Vagus.
So, option C is the correct option.