The correct option is C Simple cuboidal brush border epithelium
The Loop of Henle maintains the concentration of urine by exchange of salt and water by the countercurrent mechanism. The proximal convoluted tubule is lined by a simple cuboidal epithelium with a brush border of microvilli, which greatly increase the surface area of the inner lining of the tubule in order to maximize the number of active and passive transport proteins in the lining cell membranes. It is the major site for tubular reabsorption of water (obligatory water resorption), nutrients, electrolytes, small proteins, e.g., albumin.