The correct option is D All of the above
Cells of Hensen are located in the organ of Corti and are defined as one of the supporting columnar cells for the hair cells. They are located in an area delimited by the phalangeal processes of the third row of supporting cells between the outer hair cells and the cells of Claudius. They form a layer of tall cells, arranged in several rows and rest on the basilar membrane. Hensens cells have been shown to retain the capacity to differentiate into either tectal cells, which differentiate into outer hair cells, or into undertectal cells, which differentiate into supporting Deiters cells.