Which of the following structures serves as the "lungs" for the fetus?

Name: Which of the following structures serves as the "lungs" for the fetus?
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Question

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After birth the lungs are functional and gas (oxygen,carbon dioxide)exchange occurs across the alveolar (lung)and pulmonary capillary membrane.In the fetus,however,the lungs are nonfunctional because the fetus is "under water." Exchange of the respiratory gases occurs at the placenta (where there is a closeness of the maternal and fetal circulations).

Which of the Following Structures Serves as the "Lungs" for the Fetus