The correct option is
D Epidermal fibres
The epidermis of cotton seeds consist of 3 cell type : the Cotton fibres, ordinary epidermal cells and the guard cells of stomata occurring mainly in the chalazal region. Often very short fibres still adhering to the seeds after the ginning process are also present. These are the so called first fibres as opposed to the longer lint fibres.
So, the correct answer is 'Epidermal fibres.'