The correct option is B tubular part
During urine formation, blood is filtered in the glomerulus in the Bowman's capsule. The filterate enters the tubular part of nephron (Proximal convoluted tubule, Henle's loop, distal convoluted tubule) where most of the substances like salts, glucose, water, etc., are reabsorbed. The final urine enters the collecting duct. Some amount of water reabsorption takes place in the collecting duct too.