The Sphincter of Oddi is located:

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(C) The right and left hepatic ducts join to form a common hepatic duct,which then joins the cystic duct from the gall bladder to form the common bile

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Both $ (a) $ and $ (b) $

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(C) The right and left hepatic ducts join to form a common hepatic duct,which then joins the cystic duct from the gall bladder to form the common bile duct,also known as the ductus choledochus. This common bile duct opens into the proximal part of the duodenum through a valvular pore guarded by a sphincter known as the Sphincter of Oddi. Therefore,both options $ (a) $ and $ (b) $ refer to the same anatomical location.

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