The correct option is B Nephridia in earthworm, Malpighian tubules in cockroach and urinary tubules in a rat.
Nephridial organs, or nephridia, are excretory structures that evolved in many invertebrates, including flatworms, nemerteans, rotifers, annelids, mollusks, and lancelets. Each nephridial organ consists of simple or branching tubes that typically open to the outside of the body through excretory pores, called nephridiopores. Two types of nephridial organs are protonephridia and metanephridia. The excretory system of insects and spiders consists of several hundred Malpighian tubules. Malpighian tubules are slender extensions of the gut wall. Their blind ends lie in the hemocoel (blood cavity) and are bathed in hemolymph. The mammalian urinary system consists of the kidneys, the urinary bladder, and associated ducts. Each kidney has more than 1 million functional units called nephrons. A nephron consists of a cuplike Bowmans capsule connected to a long, partially coiled renal tubule.
In option A typhlosole is an intestinal fold for absorption but contractile vacuole is meant for osmoregulation. In option C antennae of cockroach are sensory but clitellum of earth worm forms cocoon. In option D tube feet of starfish are meant for locomotion and not related to other structures mentioned which have a role in digestion of food.