D I believe, in the picture that is attached explains
The excretory and urinary are not the same because the excretory system is collective for all system performing the function of eliminating waste from the body like excess water,urea, carbon dioxide and lactic acid but the urinary system focuses on removal of excess water and urea from the body
Answer: By breathing out
Explanation: Breathing in oxygen and breathing out CO2.
(Cows also release CO2 by farting)
Hope this helped!
Mark Brainliest if you want!