The correct option is C malpighian tubules
Malpighian tubule is the organ of excretion in insects and many other arthropods. It lies in the abdominal body cavity.
Flame cells function like a kidney, and are found in the simplest freshwater invertebrates, including flatworms, rotifers,etc
Nephridia are found in flatworms, ribbon worms, and rotifers, are usually scattered among the other body cells. More advanced, segmented invertebrates, such as earthworms, possess the more complex metanephridia, usually arranged in pairs.
Gills are the paired respiratory organ of fish and some amphibians, by which oxygen is extracted from water flowing over surfaces.