The correct option is B urea
Mammals excrete nitrogenous wastes in the form of urea. Excretion of ammonia requires a lot of water. So, aquatic organisms excrete ammonia directly. The terrestrial organisms cannot afford to excrete that much water. So, they convert this ammonia into urea and excrete it. Urea requires lesser water for excretion than ammonia. Organisms that need to conserve water to a great extent excrete nitrogenous wates as uric acid.