The correct option is A None of the above
The RBCs of mammals are unique among the vertebrates as they are non-nucleated cells in their mature form. These cells have nuclei during early phases of erythropoiesis but extrude them during development as they mature in order to provide more space for haemoglobin. As in the options, cow, horse and elephant - all are mammals, none of them has RBCs.
So, the correct answer is option D.