The correct option is A flatworms rotifers ,earthworm
A flame cell is a specialized excretory cell found in the simplest freshwater invertebrates, including flatworms(except the turbellarian order Acoela), rotifers and nemerteans; these are the simplest animals to have a dedicated excretory system. Bundles of flame cells are called protonephridia. So the correct option is 'Flatworm rotifers, earthworm’.