Final answer:
The esophagus penetrates the diaphragm at the esophageal hiatus, which is located at the level of the T10 vertebra.
Step-by-step explanation:
The esophagus is a muscular tube that facilitates the passage of food from the pharynx to the stomach. It is noteworthy for running a straight path through the mediastinum of the thorax and passing through the diaphragm at the esophageal hiatus. The correct answer to the question 'Esophagus cuts through Diaphragm at ___' is B. T10. This is the vertebral level at which the esophagus and the vagus nerve penetrate the diaphragm.