Columnar epithelium is located in the digestive tract in the stomach, large intestine, small intestine and functions as a barrier to bacteria and other microbes but permits the absorption of digested food.Stratified squamous epithelium cells are present in parts of the body where constant abrasion take place, eg., the outer layer of skin, inner lining of the mouth, oesophagus, and vagina. Spindle fibres are protein structures which arise from centrioles in a cell during mitosis (functions in a separation of chromatids during cell division).Cuboidal epithelium is located in kidney tubules, glandular ducts, ovaries, and the thyroid gland(functions in protection, secretion and absorption. Thus, the correct answer is option B.