The correct option is A Endoderm
The endoderm forms the lining of the gut, respiratory tract and urinary bladder. It also forms the glands associated with the gut and the respiratory tract.
The primary germ layers (endoderm, mesoderm, and ectoderm) are formed and organised during gastrulation. The endoderm forms the lining of the gut and other internal organs. The ectoderm, forms the skin, the brain, the nervous system and other external tissues. The mesoderm, forms the muscle, the skeletal system, and the circulatory system. So, the correct answer is option B.