The correct option is
A Inner epithelium
Sponges are diploblastic in nature in which outer layer ectoderm is pinacoderm and inner layer endoderm is choanoderm. The pinacoderm is formed by pinacocytes, which are equivalent to the outer epithelium.
Choanocytes are also called as 'collar cells'. These cells line the interior of the body of sponges. They are part of inner epithelium of sponges. Thus, the correct answer is option A.