The correct option is D urethra
The filtrate in the Bowman's space enters the first duct in the renal tubule. This duct is called the proximal convoluted tubule, which is a section of the renal tubule located in the kidney's cortex that is responsible for the reabsorption of the majority of ultrafiltrate. the proximal convoluted tubule - which is the longest part of the renal tubule - has a simple tall cuboidal epithelium with a brush border (microvilli). The epithelium almost fills the lumen, and the microvilli increase the surface area by 30-40 fold.