Lungs develops from : 

Concept:

• In animals, during the embryonic stage cells are arranged in three layers.
• These germ layers are ectoderm, endoderm, and mesoderm.
• The ectoderm is the outermost germinal layer that leads to the formation of the epidermis of the skin, the epithelial lining of the mouth and rectum, and the nervous system. 
• The endoderm is the innermost layer.
• It leads to the formation of the epithelial lining of the digestive tract, respiratory tract, and lining of the follicles of the thyroid gland and the urinary bladder. 
• The mesoderm is the middle layer present between the ectoderm and endoderm.
• It leads to the formation of the muscular system, skeleton, circulatory system, bones, and cartilage.

Explanation:

• The lungs are the primary respiratory organ and are covered by the two-layered pleural membrane.
• It is developed from the innermost layer endoderm.

Hence, the correct option is Option (3) Endoderm.