The correct option is C Stratum corneum of skin
The stratum corneum is the outermost layer of the epidermis, consisting of dead cells (corneocytes). The cells of stratum corneum become cornified and form hard horny exoskeletal structures, like hair, nails, scales, claws, feathers, beaks, horns and hoofs. The purpose of the stratum corneum is to form a barrier to protect underlying tissue from infection, dehydration, chemicals and mechanical stress.