Final answer:
The esophagus is not part of the urinary system but the digestive system, unlike the Bowman's capsule, ureter, and glomerulus that are part of the urinary system.
Step-by-step explanation:
The structure that does not belong to the same system as the other structures in the list (A. Bowman's capsule, B. ureter, C. glomerulus, D. esophagus) is D. esophagus. The Bowman's capsule, ureter, and glomerulus are all part of the urinary system. The Bowman's capsule surrounds the glomerulus; together they form the renal corpuscle, which initiates urine filtration in the kidney. The ureter is a tube that transports urine from the kidney to the bladder. In contrast, the esophagus, being part of the digestive system, carries food from the mouth to the stomach and is unrelated to the urinary system.