The correct option is A Mammals
Animals that excrete excess nitrogen in the form of urea are ureotelic. Terrestrial animals cannot use water freely for excretion (because of less availability in the environment), so ammonia is converted into a less toxic and easily soluble product, urea. In mammals and semi-terrestrial adult amphibians, urea is a major nitrogenous excretory product, therefore these animals are called ureotelic.