Kidneys of mammals are present on either side of the vertebral column at the level of:

• A
  $10^{th}$ thoracic to $3^{rd}$ lumbar vertebrae
• B
  $12^{th}$ thoracic to $5^{th}$ lumbar vertebrae
• C
  $12^{th}$ thoracic to $3^{rd}$ lumbar vertebrae
• D
  $10^{th}$ thoracic to $5^{th}$ lumbar vertebrae