The correct option is D Glomerulus
The urine formation occurs in three steps - glomerular filtration, tubular reabsorption and tubular secretion.
Glomerular filtration occurs at the glomerulus.
Glomerulus is a tuft of capillaries formed by the afferent arterioles. The blood that carries the excretory products passes through the glomerulus. Under high pressure substances are filtered out of the blood. These substances then pass into the lumen of proximal convoluted tubule (PCT). This process of filtration at the glomerulus is also called ultrafiltration.
The tubular parts of nephron includes proximal convoluted tubules, distal convoluted tubules and loop of Henle. These parts are involved in tubular reabsorption and tubular secretion