Final answer:
Simple squamous epithelium is likely to be found in places where materials need to pass through a thin sheet of cells. It facilitates diffusion and can be found in the alveoli of the lungs and in the lining of capillaries. option b.
Step-by-step explanation:
Based on its function, you would likely find simple squamous epithelium in B) places where materials need to pass through a thin sheet of cells. Simple squamous epithelium is a single layer of flat cells that facilitates diffusion in tissues. For example, it can be found in the alveoli of the lungs where gases diffuse and in the lining of capillaries where the exchange of nutrients and waste occurs. Such a location could include the lining of blood capillaries or the alveoli within the lungs, where the exchange of gases occurs.