The correct option is C Neuron
Neurons are the structural and functional unit of the nervous system. Each neuron consists of dendrites, axon, and soma. Dendrites are the small extension of nerve cells that receive signals from sensory receptors or other neurons. The long extension of the cell body of the nerve cell is called as axon that serves to conduct the nerve impulse away from the cell body. Cyton /soma is the metabolic center of the nerve cell where the metabolic contents are manufactured. It is not involved in nerve impulse conduction. A nephron is the anatomical and functional unit of kidney and thus is the part of the excretory system. Thus, the correct answer is option C.