The correct option is B If both assertion and reason are true but reason is not the correct explanation of assertion
On the basis of structural modification of the cells, simple epithelium is divided into three types - squamous, cuboidal and columnar. The squamous epithelium is made of a single thin layer of flattened cells with irregular boundaries. They are found in the walls of blood vessels and air sacs of lungs. Due to their single thin layer, they are involved in a functions like forming a diffusion boundary.