Phylogenetically sponges have evolved from

The correct option is D Choanoflagellates
Choanoflagellates are aquatic filter-feeders, that are found all over the world in both marine and fresh water. There are striking physical resemblances between choanoflagellates and certain cells of sponges (Choanocytes). Both have a flagellum and possess a collar of filaments for trapping food. Because of such similarities, choanoflagellates are considered to be the ancestors of the sponges.
Thus, the correct answer is option C.