The correct option is
C Endodermal
A. Ectodermal cells are the cells that form the ectoderm, the outer layer of body wall.
B. Mesodermal cells are the cells that form the mesoderm, the middle layer of body wall.
C. Endodermal cells are the cells that form the endoderm, the inner layer of body wall.
D. The interstitial cells are undifferentiated mesenchyme cells with the capability to convert in any type of epithelial cells.
Since choanocytes (also called as collar cells) are the specialised flagellated cells that form the inner layer of body wall of sponges, they are endodermal cells.
So, the correct answer is 'Endodermal'.