The correct option is B II and III are incorrect.
Various animals of animal kingdom presents a variety of excretory structures. In most of the invertebrates, these structures are simple tubular forms. Protonephridia or flame cells are the excretory structures in Platyhelminthes (Flatworms, e.g., Planaria), rotifers, some annelids and the cephalochordate Amphioxus. Protonephridia are primarily concerned with ionic and fluid volume regulation, i.e., osmoregulation. Nephridia are the tubular excretory structures of earthworms and other annelids. Nephridia help to remove nitrogenous wastes and maintain a fluid and ionic balance. Malpighian tubules are the excretory structures of most of the insects including cockroaches. Malpighian tubules help in the removal of nitrogenous wastes and osmoregulation. Antennal glands or green glands perform the excretory function in crustaceans like prawns. Vertebrates have complex tubular organs called kidneys as primary excretory organ. Towards the centre of the inner concave surface of the kidney is a notch called hilum through which ureter, blood vessels and nerves enter. Inner to the hilum is a broad funnel shaped space called the renal pelvis with projections called calyces. The outer layer of kidney is a tough capsule. Inside the kidney, there are two zones, an outer cortex and an inner medulla. The medulla is divided into a few conical masses (medullary pyramids) projecting into the calyces (sing.: calyx). The cortex extends in between the medullary pyramids as renal columns called Columns of Bertini.