The correct option is D Brain cells
Liver cells, bone cells and epidermal cells are capable of undergoing cell division or mitosis.
The neurons are highly specialized structures and they do a very specific and complicated job. As they become specialized, the cells devote energy and structures to their 'new' jobs, as neuronal cells and they give up the ability to do other things, such as to divide. This specialization is termed as 'terminal differentiation'
So, the correct answer is 'Brain cells'