Highest trans-membrane voltage difference exists for which of the following cells?

When membrane potential is said to be - 70 mV for nerve, it is a relative term, with exterior taken to be zero. The transmembrane voltage difference is thus 70 mV in this case. hair cells are surrounded by endolymph, the fluid with high concentration of K+. The high K+ causes a potential of +80 mV in endolymph - the endocochlear potential, surrounding the hair cells. Thus, a total of 150 mV potential difference exists across hair cell membrane (80 - ), highest for any cell in the body.