The structural and functional unit of the nervous system is

• The anatomical and functional component of the nervous system that can be stimulated by an electrical or chemical impulse is a neuron, also referred to as a nerve cell. 
• These cells support intracellular communication. Animals, with the exception of sponges, have these cells, whereas plants and fungi do not. 
• A neuron's primary and fundamental job is to transmit and receive signals via action potentials, which can be generated chemically or electrically. 
• Synapses are the points where neurons and other cells physically touch. The link in our body that facilitates inter-organ communication is the nervous system. 
• These cells are highly specialized and do not carry out cell division.

Hence, option C is the correct answer.