The correct option is
B In vertebrates and involved with filtration of blood
Malpighian body is found in the kidneys of the vertebrates. It is also called kidney corpuscle and is composed of a glomerulus and the Bowman's capsule. It is concerned with the filtration of the blood and forms the glomerular filtrate. In insects, the malpighian tubules are present for the excretion.
Hence, the correct answer is 'In vertebrates and involved with filtration of blood'.