Parallel evolution refers to when two independent species develop the same trait because they suffer similar evolutionary pressures in similar environments, not being closely related to each other.
So it is not any two organisms with the same trait, because there are other types of this kind of relationship between species. Therefore, A and E are incorrect.
Homologous structures are structures that are present in two different species because the are closely related, having a common ancestor with that same trait. This is not what happenns in parallel evolution, therefore B and D are incorrect too.
When parallel evolution occurs, the result is two different species with the same trait because of similar conditions, not because the trait is present in a common ancestor.
Therefore, the correct answer is C. two lineages acquiring the same trait independently without the trait being present in a common ancestor.