Sponges are cylindrical shapes organism that live in water and water can flow inside the body of sponges carrying nutrients and other substances.
Sponges have a very simple morphology, as they do not have tissue layer organization. They have different cell types that perform different functions.
Pinacocytes are epithelial like cells which forms the outermost layer of the body of sponges that consists of jelly like substances known as mesophyl which acts as endoskeleton for the organism.
So, the correct option is pinacocytes makes the outer most layer of the body of sponges.
