What is the owl body part that them break down their food and filter out what they can’t digest

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The second part is the muscular stomach, called the "  Ventriculus ", or gizzard. There are no digestive glands in the gizzard, and in birds of prey, it serves as a filter, holding back insoluble items such as bones, fur, teeth and feather

Explanation:

The answer would be a gizzard like almost all birds

"a.) well–developed vascular system."