The correct option is B squamous epithelium
Simple squamous is also known as pavement epithelium as it is composed of a single layer of flattened cells whose edges fit closely together, just like the tiles in a floor. These cells are usually polygonal and serve for easy exchange of materials across them. It is present in coelomic cavities, terminal bronchioles, air sacs, descending limb of Henle's loop, Bowman's capsules, rete testes, membranous labyrinth, and some small gland ducts.
Simple ciliated epithelium is the layer having numerous delicate hair-like outgrowths called cilia.
Simple cuboidal consists of cells with equal height and width lying on the basement membrane.
Simple columnar epithelium consists of tall and slender cells lying on a basement membrane side by side in columns. Their nuclei are elongated and lie near to their base.