The correct option is
D Neurons and neuroglial cells, both are excitable cells
1. Neurons are called excitable because they are capable of generating and conducting electrical impulses called as nerve impulses. Neurons are excitable cells because their membranes are in a polarised state.
2. Neuroglial tissue constitute half the volume of neural tissues of body and mainly consist of Schwann cells in the PNS; astrocytes and oligodendrocytes in the CNS; and ependymal cells, forming the lining of the ventricles of the brain.
3. Neurological cells are responsible for responsiveness of our body as they carry impulses from receptors, processed in CNS and carry responses to the stimulated site.
4. Neuroglia are non-excitable cells that serve a wide range of essential functions in support of neurons.
So, the correct option is 'Neurons and neuroglial cells, both are excitable cells'.