The correct option is C Proximal convoluted tubule
During glomerular filtration in kidneys, ultrafiltration of blood occurs, i.e., almost all the constituents of plasma except proteins pass onto the Bowman’s capsule. Then nearly 99% of the filtrate is reabsorbed by the renal tubules.
Proximal convoluted tubule is lined by simple cuboidal brush border epithelium. Hence, the surface area for reabsorption gets considerably increased. Thus, the proximal convoluted tubule shows maximum reabsorption and nearly all the essential nutrients and 70−80% of electrolytes and water are reabsorbed by this segment.