Simple epithelium can be classified as brush border epithelium or ciliated epithelium on the basis of the presence of microvilli or cilia.

Brush border epithelium have microvilli on their surface for the absorption of the substances.

The ciliated epithelium has cilia on its surface, cilia's main function is to maintain a flow of liquid or suspended particles or mucus or bodies constantly in one direction.

So, brush border epithelium has microvilli present on the surface, whereas ciliated epithelium has cilia on the surface and brush border epithelium play a role in absorption while ciliated epithelium play role in the movement of the substances.

Hence, options 2 and 3 are the correct answer.