The correct option is
B Excretion - fat body
In cockroaches, respiratory system is composed of a network of thin tubes called trachea. These open into 10 small pores called spiracles. These spiracles are present on the lateral side of the body. Trachea carry air throughout the body. The opening of spiracles is controlled via sphincters. The gaseous exchange takes place via diffusion.
In cockroaches, excretion is performed by malpighian tubules. These absorb nitrogenous wastes from the body. Then they convert them into uric acid which is finally excreted out through hindgut. Hence, cockroach is uricotelic. However, excretion is also carried out by fat body, nephrocytes and urecose glands.