Final answer:
Simple columnar epithelium is located in the lining of the small intestine and functions primarily in the absorption of nutrients.
Step-by-step explanation:
The location and function of simple columnar epithelium are key to understanding various physiological processes within the body. This epithelium is composed of tall, column-like cells with elongated nuclei usually situated at the basal end of the cells, and functions actively in absorption and secretion. Specifically, simple columnar epithelium is found lining parts of the digestive system such as the small intestine, where its primary function is the absorption of nutrients. This tissue features microvilli to increase surface area for optimal absorption and may also include goblet cells that secrete mucus to lubricate the digestive tract. Therefore, the correct option describing its location and function is: A) Location: Lining of the small intestine; Function: Absorption of nutrients.