The correct option is D liver
The primary site of alcohol metabolism, i.e., oxidation is liver but traces of it are oxidised in the stomach also. Alcohol after ingestion moves from the GI tract to the liver through portal veins and diffuses into liver cells/ hepatic cells where the metabolism occurs. In the liver, ethanol is oxidised into less potent and more polar molecules like acetaldehyde, acetic acid and finally carbon dioxide and water. So, it can be carried in the bloodstream to the kidneys, from where it can be excreted out of the body. Conversion to acetaldehyde may be done in GI tract or brain, but major part of it is done in liver.