This phylogenetic tree illustrates the evolutionary relationships of tetrapods and was constructed using both anatomical and DNA sequence data. Using evidence from this tree, which statement most accurately reflects the relationship of mammals to birds and amphibians .
A) Mammals are more closely related to birds due to their anatomical similarities.
B) Mammals are more closely related to amphibians and likely share more DNA sequences.
C) Mammals are more closely related to amphibians because they both have an amnion.
D) Mammals are more closely related to birds because they share a more recent common ancestor.