Step 1: Understanding the Concept:
The kidney filters waste from the blood. This filtration happens across millions of tiny microscopic structures that perform the actual work of excretion.
Step 2: Detailed Explanation:
The Nephron is the structural and functional unit of the kidney. Each kidney contains about one million nephrons which filter blood, reabsorb useful substances, and form urine. (A neuron is for the nervous system; alveoli are for the lungs).
Step 3: Final Answer:
The correct option is (b).