The correct option is C Mesoderm cells
The 3 germ layers - the ectoderm, the mesoderm and the endoderm form the following parts of the body:
(1) The ectoderm gives rise to the central nervous system, the peripheral nervous system, the sensory epithelia of the eye, ear, and nose, the mammary glands etc.
(2)The mesoderm gives rise to connective tissue, striated and smooth muscles, the kidneys, the gonads etc.
(3)The endoderm gives rise to the epithelial lining of the gastrointestinal and respiratory tracts, the liver, the thymus, the thyroid, the pancreas, the epithelial lining of the urinary bladder etc.