The correct option is D Nephridia
The Pheretima or earthworm has a well-developed excretory system, which is composed of a large number of minute, coiled and glandular segmentally arranged excretory tubules, called as the nephridia. Flame cells are excretory cells in simplest freshwater invertebrates. Malpighian tubules is a type of excretory system in some arachnids. So, the correct answer is option B.