The correct option is
D Endoskeleton
The sponges possess an endoskeleton in the form calcareous spicules (made up of calcium carbonate), siliceous spicules (made up of silica) and spongin fibres. Since there are no visceral organs in the skeleton of sponges, their skeleton can not be categorised into external or internal category.
So, the correct answer is 'Endoskeleton'.