The correct option is B Cuboidal epithelium
Kidney tubules are lined with cuboidal epithelium. The function of cuboidal tissue are as follows:
1. It provides a layer of protection from abrasion, invading bacteria, foreign bodies and excessive water loss (due to its selective permeability).
2. It carries out the function of ion exchange by absorbing ions (Na+, K+) from blood and transporting them to other parts of the kidney.
3. It controls the ion absorption from the blood.
Hence, option B is correct.