The correct option is A Fishes
Reptile scales include cycloid, granular and keeled, made of keratin and are formed from the epidermis.
Bird's scales are found mainly on the toes and metatarsus, but may be found further up on the ankles and is formed of an epidermis.
An example of a scaled mammal is the pangolin. Its scales are made of keratin and are formed of an epidermis.
Fishes scales are dermally derived, specifically in the mesoderm.
Thus, the correct answer is option A.