(B) $Secretin$ is a peptide hormone produced by the $S$-cells of the duodenum in the small intestine. Its primary function is to stimulate the pancrea

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(B) $Secretin$ is a peptide hormone produced by the $S$-cells of the duodenum in the small intestine. Its primary function is to stimulate the pancreas to secrete a bicarbonate-rich fluid into the duodenum to neutralize acidic chyme. Therefore,the target cells for $Secretin$ are the ductal cells of the pancreas,where its specific receptors are located.