The correct option is
B Spongy and inelastic
Birds have non-distensible lungs. They are also called as non-elastic and spongy. The lungs do not change their size during the process of breathing. The lungs of the birds are formed by the small air chambers. The chambers are made of squamous epithelium. There are very thin walled air sacs which are in continuous the lungs. These air sacs helps to draw air by creating a force during breathing without changing the size of the lungsSo, the correct answer is 'Spongy and inelastic'