Step 1: Understanding the Question
The question asks to identify the organ with which nephrons are associated.
Step 2: Defining Nephrons and Other Structures
Nephron: The nephron is the microscopic structural and functional unit of the kidney. Its main function is to regulate the concentration of water and soluble substances like salts by filtering the blood, reabsorbing what is needed, and excreting the rest as urine.
(A) Lungs: The functional units are alveoli.
(C) Brain: The functional units are neurons.
(D) Small intestine: The functional units for absorption are villi.
Step 3: Final Answer
Nephrons are the functional units of the kidney. Therefore, option (B) is the correct answer.