The correct option is B Columnar epithelium - Peritoneum of body cavity
The peritoneum is the abdominal cavity and lined by mesothelium. The mesothelium is a membrane composed of simple squamous cells that forms the lining of several body cavities like the pleura (thoracic cavity) and the pericardium (heart sac). Columnar epithelia are found in the inner lining of the intestine and secrete digestive enzymes and absorb digested food. Thus, the correct answer is option B.