The correct option is A Spongilla
In Spongilla, the larva is different from the parenchymula and is called as 'rhagon larva'. It has rhagon type of canal system. It has a tent-like body with a broad flat base called as hypophare and a conical body called as spongophare, with a narrow upper end on which osculum is located. It has flagellated chambers that open to the outside by ostia and into the spongocoel by apopyles. Thus, the correct answer is option A.