B. testes - the Sertoli cells of the Testes are where sperm mature and the Leydig cells of the Testes generate Testosterone
The vas deferens is a delivery tube connecting the testes to the prostate/urethra for export, and the penis is only a conduit to deliver the sperm inside semen during coitus.
The epididymis only stores mature sperm in preparation for the next ejaculation.
Answer:
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