Cell walls made of cellulose are present in plant cells. Human cells (skin, fingernails, muscle, etc.) do not have cell walls. Both plant and human fingernail cells have ribosomes and mitochondria. There are no cilia on either of the cells. Therefore, answer C is correct. Hope this helps! :)
Like transpiration in plants mammal's hypothalamus makes sweat glands functional and mammal's body secretes sweat which on evaporation decreases the body temperature