The correct option is B Testis do not descent into the scrotum.
Cryptorchidism is the condition where there is absence of one or both testes from the scrotum. A testis can be absent from scrotum because:
It can be found anywhere along the path from high in the posterior abdomen to the inguinal ring,
Or it can be found in inguinal canal,
Or it can be undeveloped or severely abnormal,
Or it can be found to have vanished.
Thus, the correct answer is (B).