By the contraction of spermatic cord the testis of man are not taken to the abdominal cavity. It is due to the following structure

  • A

    Narrowness of inguinal canal

  • B

    Attachment of testis by gubernaculum testis to the scrotal sac only

  • C

    Both $(a)$ and $(b)$

  • D

    Fat bodies and gubernaculum present over the testis

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