Option (B) is the answer because,

In cockroaches, excretion is primarily accomplished by Malpighian tubules, which are not listed in the provided options. However, among the provided options, urecose glands, nephrocytes, and the fat body do participate in excretory processes to some degree.

Urecose glands are present in male cockroach of some species. They synthesise uric acid. Nephrocytes are large, colourless, ovoid, binucleate cells attached to the dorsal diaphragm in the body cavity. Fat body accumulates, produces and stores uric acid.

Phallic gland is the structure of male reproductive system of cockroach and it secretes the outer layer of spermatophore. Collaterial gland is the structure of female reproductive system of cockroach and it secretes the hard egg-case or ootheca around fertilised eggs.