The correct response is hair cells.
Hair cells are a type of sensory cell that undergo terminal differentiation, meaning they develop to their final functional state and do not divide further. In contrast, stem cells have the potential to differentiate into various cell types and can continue to divide. Heart cells (cardiomyocytes) and epithelial cells can also undergo differentiation, but they generally retain some capacity for repair and regeneration, unlike terminally differentiated cells like hair cells.