The correct option is B Stratified squamous epithelium
In females, the urethra is a tube-like structure involved in conducting urine from the urinary bladder to the outside of the body. It is 4 cm in length and made up of three layers. They are an inner stratified squamous epithelial lining, the middle layer made of smooth muscles and an outer layer on fibroelastic connective-tissue. The stratified squamous epithelial cells become transitional closer towards the bladder. Thus the correct answer is option A.