Bowman's capsule is lined by squamous epithelium.

Bowman's capsule is a cup-shaped structure in the nephron of the kidney that surrounds the glomerulus. It is responsible for the initial filtration of blood and plays a crucial role in the formation of urine. The lining of Bowman's capsule is composed of a single layer of cells known as the parietal layer of the glomerular capsule.

Structure of Bowman's Capsule:
1. Parietal Layer: The outer layer of Bowman's capsule is the parietal layer. It is composed of simple squamous epithelium. Squamous epithelial cells are flat and thin, allowing for easy passage of substances through the filtration barrier.

Functions of Squamous Epithelium:
1. Filtration: The squamous epithelial cells of Bowman's capsule provide a barrier for the filtration of blood. They form a porous membrane that allows small molecules, such as water, ions, and waste products, to pass through while retaining larger molecules like proteins and blood cells.
2. Filtrate Formation: The filtration of blood occurs through the fenestrations (small pores) present in the capillary walls of the glomerulus. The squamous epithelial cells of Bowman's capsule help in the formation of the filtrate by preventing the passage of larger molecules into the capsule.
3. Fluid Balance: The squamous epithelial cells, along with other components of the nephron, help in maintaining fluid balance by regulating the reabsorption of water and solutes back into the bloodstream.

Conclusion:
Bowman's capsule is an important component of the nephron in the kidney. It is lined by squamous epithelium, which allows for the filtration of blood and the formation of urine. The squamous epithelial cells form a barrier that selectively allows certain substances to pass through while retaining others. This lining plays a crucial role in maintaining fluid balance and excreting waste products from the body.

Parietal layer of Bowman's capsule is lined by simple squamous epithelium and visceral layer is lined by epithelial cells with pedicels which is formed by glomerular capillaries. so, the option b is right.