The correct answer is B. Henley’s layer of inner root sheath

Correct Answer Explanation

Henley’s layer is the outer layer of the inner root sheath. The inner root sheath is keratinized with trichohyaline granules and is shed with the growing hair shaft at the level of the isthmus.

References

Duverger O, Morasso MI. To grow or not to grow: hair morphogenesis and human genetic hair disorders. Semin Cell Dev Biol. 2014;25-26:22–33. doi:10.1016/j.semcdb.2013.12.006