Final answer:
Simple cuboidal epithelium is located in the kidney tubules and functions in secretion and absorption, essential for filtering blood and urine composition.
Step-by-step explanation:
The location and function of simple cuboidal epithelium are accurately described by option C: Location: Kidney tubules; Function: Secretion and absorption. This type of epithelial tissue consists of a single layer of cube-shaped cells, each with a round nucleus typically centered within the cell. These cells are primarily involved in the secretion and absorption processes that occur in the ducts of glands and the lining of kidney tubules where they play a vital role in filtering blood and regulating the composition of urine.