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B
alveoli
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C
epiglottis
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D
trachea
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Solution
The correct option is B alveoli Trachea divides into bronchi and bronchi divide into bronchioles. Bronchioles branch further inside the lungs and end in very thin-walled sac like structures called air sacs or alveoli. Alveoli are the structural and functional units of lungs as these are the actual sites of gaseous exchange.