The correct answer is E. Epithelial cells with cytoplasmic vacuoles.

This is a wart, which on histology, has epithelial cells with cytoplasmic vacuoles, referred to as koilocytes.

A. is seen with arthropod bites.
B. is seen in cutaneous vasculitis.
C. is seen in Darier.
D. is seen in Elastosis perforans serpiginosa.

Reference: Dermatology. Bolognia, Jorizzo, Schaffer. 3rd ed. Ch 96.