I would believe its (C)
Reason: Cats and dogs are part of the same group at five levels: both are in the kingdom Animalia (animals that are multicellular), the phylum Chordata (animals with backbones), the class Mammalia (Animals that give birth to live animals), and the order Carnivora (Animals that primarily eat flesh).
They differ in family since a dogs are ominovore and cats are carnivore which places the dogs in Caniformia family and cats in Feliformia family.
Hope that helps!