The correct assumption may be that the calf, human and the tortoise are more related to one another as compared to the fishes.
The embryology plays a very important role in determining the common ancestors in the organism. The organisms sharing similar embryological development are more closely related as compared to the others, which do not have the similarity in the embryogenesis. More closely related the organism, the more similar embryonic development would be. Hence, it can be said that the calf, human and the tortoise are closely related to one another as compared to the fishes.