The correct option is C Gill
A tadpole lives under water so it only has one way of gas exchange (through the gills). First, the tadpoles open their mouth to let water enter. Then, the water moves into the gills which contain small membranes called as lamellae. The lamellae extract oxygen from the water and the oxygen is diffused into the bloodstream. Tadpoles can also rise to the surface and gulp oxygen from the air. As the tadpole matures, the gills are absorbed by the body and new respiratory organs are grown.