The correct option is B Mesenchymal cells
The cuticle is a surface layer of protoplasm which is an extension of areas of nucleated protoplasm lying deep in the parenchyma. So, the cuticle is the outer layer of the epidermis, the cells, and nuclei of which have sunk beneath the subcuticular musculature. The cuticle is a secretion of specialized or ordinary mesenchymal cells.
So, the correct answer is option B.