Habitat
Habitat is the dwelling place for an organisms
All animals live in different types of habitat. For example, fish and cow, they both live in different habitats. Fish lives in water and cow live on land.
So depending on their habitat different organisms respire differently
Like fishes respires through gills, human and birds through lungs.
Level of organisation
The level of organisation of an organisms defines how the organisms will perform its body function.
If it is a single cell, all functions are performed by a single cell including exchange of gases whereas as multicellular organisms have specialised cells, organs to perform the function.
Final answer
(B) b and c