The correct option is A Gizzard
In the 8th segment, the oesophagus dilates and modifies into a large, muscular oval shaped gizzard occupying 8th and 9th segments. The gizzard is made of circular muscles and is internally lined by a cuticle. It acts as a grinder. After the gizzard, the food is pushed to the intestine where it is finally broken down into simpler compounds. So, the correct answer is option B.