The correct answer is B. Cuboidal epithelial tissue gives rise to glands in the body. They line the surface of various ducts, glands and organs. This type of tissue is also known as glandular epithelium. For glands to develop, cells in the epithelium increase by mitosis. These cells penetrate to the underlying connective tissue and form a tube. The bottom becomes the secretory part of the gland and the upper part becomes a duct if it is an exocrine gland, or can degenerate and the bottom part becomes the endocrine gland, which secretes its hormones directly into the bloodstream.