Answer:
The mucosa
Step-by-step explanation:
The mucosa is the innermost layer of the GI tract and it has two main functions: Secretion and absorption.
The mucosa comes into contact (directly) to chyme, so the mucosa has goblet cells, which are specialized cells, that secrete a protective lining of mucus throughout the GI tract to protect it from harm. It is in the epithelium layer of the mucosa where the most absorption occurs.