The correct option is B podocytes
The epithelial cells of Bowman’s capsule of the nephron are called podocytes. The podocytes form a membrane with slit pores. The slit pores are so minute, that almost all the constituents of the plasma except the proteins pass onto the lumen of the Bowman’s capsule.
Erythrocytes or red blood cells help in the circulation of oxygen and carbon dioxide.
Thrombocytes or blood platelets are fragments of cells that aid in clotting of blood.
Adipocytes are the cells that make up adipose tissue. These cells can store energy as fat and are found almost in the entire body.