The correct option is C Nucleated and with haemoglobin
Amphibians (like frogs) contain a DNA-bearing nucleus, that is visible in the centre of the cell. The nucleus has the haemoglobin as well. Humans don't have the nucleus so as to provide more space for haemoglobin, which carries oxygen for respiration. On the other hand, frogs can respire through their skin. So, the correct answer is option B.