The correct option is B Nephridia in earthworm, Malpighian tubules in cockroach and urinary tubules in rat.
Homologous organs are those which are similar in morphology and anatomy and genetic but perform different functions such as arms of human beings, forelimbs of a cat and wings of a bat. The superficially similar and anatomically dissimilar structures performing the similar functions are known as analogous structures. The nephridium found in the invertebrates performs the similar functions of vertebrate kidney. In arthopods and annelids this function of excretory gland is performed by the malpighian tubules in cockroaches and urinary tubules in rats.