The correct answer is: insects.
Malphigilan tubule is a structure with the function in excretion and osmoregulaton of insects, myriapods, arachnids, and tardigrades. Its structure is branchied and its function is to absorb solutes, water, and wastes from the surrounding hemolymph. The released wastes are in the form of solid nitrogenous compounds and calcium oxalate.