The correct option is B Simple squamous epithelium
Simple squamous epithelium is composed of a single layer of flattened cells. As the cells are extremely thin, they help in diffusion of substances.
This type of tissue is found in alveoli of lungs and inner lining of blood vessels.
Simple columnar epithelium is found in stomach and intestine and it helps in secretion and absorption.
Stratified squamous epithelium is found in skin and it provides protection.