Answer: Option B
Explanation:
The upper forelimbs of human beings and bats have similar skeletal structures but the same structure has resulted differently in whales.
This is because the natural selection in whales has resulted in change in anatomy and this change in whales has changed their anatomy.
The forelimbs of whales has changed into flippers and it helps whales in swimming.
The forelimbs of human beings, whales and bats have the common ancestors but because of different environment they evolved differently.