Final answer:
The correct answer is B. At 8 months of fetal development, the male testes have typically completed their descent from the abdominal cavity into the scrotum.
Step-by-step explanation:
At 8 months of development in a male fetus, the testes have been pulled through the abdominal musculature into the scrotum. This process is known as the "descent of the testis" and typically occurs during the seventh month of fetal development. However, if the testes do not descend as expected, a condition known as cryptorchidism may occur, leading to potential fertility issues due to the higher internal body temperature compared to the cooler temperature of the scrotum which is necessary for viable sperm production.