In photorespiration, the glycine is transported out of peroxisomes into mitochondria, where two molecules of glycine interact to form one molecule each of serine, CO2, NH3.
2 Glycine + H2O + NAD+→ Serine + CO2+ NH3 + NADH
When glyceric acid finally enters the chloroplast where it is phosphorylated to 3 PGA which enters in C3 cycle, where during the reduction process, NAD+ is reduced.
Hence, the correct answer is 'Mitochondria and chloroplasts'.