The kneecap is considered distal to the leg. The leg is in close proximity to the kneecap, with the foot and toes located even further distally. Hence, the answer is leg. ;
The kneecap is most directly distal to the foot. While both the foot and toes are distal to the kneecap, the foot is the correct choice among the options provided. Therefore, the answer is A. foot.
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