Proximal convoluted tubule (PCT) is lined with

The inner lining of the proximal convoluted tubule is bordered by a simple cuboidal epithelium with a brush border of microvilli, which dramatically increases the surface area of the tubules inner lining to maximize tubular reabsorption of water, nutrients, electrolytes, and tiny proteins, such as albumin.

Proximal convoluted tubule (PCT) is lined with simple cuboidal epithelium bordered with microvilli. Hence the correct answer is option C.