Final answer:
The second branch of the abdominal aorta visualized by ultrasound corresponds to the Superior Mesenteric Artery (SMA), which is the branch that arises approximately 2.5 cm after the celiac trunk.
Step-by-step explanation:
The second branch of the abdominal aorta as visualized by ultrasound is the Superior Mesenteric Artery (SMA). After the abdominal aorta emerges through the diaphragm, it gives rise to several important branches: the single celiac trunk (also known as the celiac artery) is the first major branch which gives rise to the left gastric artery, the splenic artery, and the common hepatic artery. Following the celiac trunk, the next major branch is the SMA, which arises approximately 2.5 cm after the celiac trunk and supplies blood to parts of the small intestine, pancreas, and most of the large intestine. Hence, the correct answer to the question is option C) SMA.