Concept:
Calcitriol is the active form of Vitamin D and functions as a steroid hormone in the body. It plays an important role in calcium and phosphorus metabolism by increasing their absorption from the intestine.
Calcitriol is produced in the kidneys through the activation of Vitamin D.
Step 1: Understand the formation of calcitriol.
Vitamin D undergoes activation in different organs, with the final activation occurring in the kidneys.
Step 2: Identify the organ secreting calcitriol.
The organ responsible for producing calcitriol is:
\[
\text{Kidney}
\]
Hence, the correct answer is:
\[
\boxed{(B)\ \text{Kidney}}
\]