Epithelium covering the Bowman's capsule: (A) Simple squamous epithelium, (B) Simple cuboidal epithelium, (C) Simple columnar epithelium, (D) Stratified squamous epithelium
Answer is A. Simple squamous epithelium's typical locations

Vascular system (endothelium) 
Body cavities (mesothelium)
Bowman’s capsule (kidney)
Respiratory spaces in lung