The correct option is
C Outside the coelom
The kidneys are situated below the diaphragm, one on either side of the spine. The term coelom represents a body cavity. The kidneys are bean-shaped organs located in the upper retroperitoneal region of the abdomen. That is, they are located behind the smooth peritoneal lining of the upper part of the abdominal cavity, between it and the posterior body wall. Therefore, they are actually outside the peritoneal cavity i.e outside the coelom. Hence kidneys are located outside the coelom.
So, the correct answer is 'Outside the coelom'.