The correct option is D Brain
Multipolar neurons have more than 2 dendrites and an axon. Multipolar neurons are found in the brain and spinal cord. they have more than 2 dendrites and an axon. The Cochlea and retina have bipolar neurons whereas dorsal root ganglia have pseudounipolar neurons ie. they have single axon with 2 branches a proximal one and a distal one
So, the correct answer is 'Brain'