The correct option is C Thebesian valve
The valve of the coronary sinus (Thebesian Ring) is a semicircular fold of the lining membrane of the right atrium, at the orifice of the coronary sinus. It is situated at the base of the inferior vena cava.
The Thebesian valve is a caudal remnant of the embryonic sinoatrial valves. Whether it has any role in normal physiology is not known and some believe that it may prevent the regurgitation of blood into the sinus during the contraction of the atrium