The correct option is A Corneum
Stratum corneum consist of 8-10 layers of cells. Cells are nonnucleated and dead. Cells of outermost layer are flat or scale-like in shape. Most of the cells of outermost layer are dead in which keratin protein is present. Cells with keratin protein are called as the horny cell, which falls from epidermis time to time. This process is called as ecdysis / molting. Periodic shedding of intact stratum corneum in snakes is called as sloughing. Keratin scales, which falls from epidermis in frog are composed of simple squamous epithelium in which cells are nucleated and living. Formation of keratin protein in the epidermis is called as cornification. Thickest stratum corneum is seen on sole and palm. Thinnest stratum corneum is present on lips.