$A$: In Paramecium,the contractile vacuole performs excretion.
$R$: In Planaria,flame cells are present which perform excretion.

• A
  $A$ and $R$ are both true and $R$ is the correct explanation of $A$.
• B
  $A$ and $R$ are both true,but $R$ is not the correct explanation of $A$.
• C
  $A$ is true and $R$ is false.
• D
  $A$ is false and $R$ is true.