The structures B and C have in common is that both contain partially disgested food. Thus, the correct option is B.
Structure B represents the food pipe or esophagus, while structure C represents the stomach.
Chyme is produced only when food is fixed with gastric juice which is only present in the stomach, hence option A is incorrect.
Waste material is found in the rectum of the body structure, not in the esophagus and the stomach. Thus, option C is also incorrect.
Therefore, the correct option is B.
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