The correct option is B Endoderm
The triploblastic animals have three prominent germ layers known as ectoderm, endoderm and mesoderm. Thymus gland develops from two hollow elongations (third and fourth pharyngeal pouches) of endoderm which descends to the embryonic thorax by the end of eight weeks of gestation. The lymphoid cells of the gland originate from mesoderm. Thus, the correct answer is option B.