The best answer is:
D. Both frogs and humans derived from the same ancestors.
This option highlights the concept of homologous structures in biology, where different species have similar limb structures because they share a common evolutionary ancestor. Despite their different environments and adaptations, the fundamental anatomical layout is similar because of their shared lineage. In contrast, the limb structures of a whale and a bat illustrate adaptations for different functions (swimming and flying, respectively), despite being derived from a common ancestor as well.