The correct option is B Descending limb of loop of Henle
The proximal portion of the loop of Henle transports the glomerular filtrate from the cortex down into the medulla. Its squamous cells are more permeable to water and less permeable to sodium and chloride ions. As a result, water tends to leave the descending limb by osmosis and enter the interstitial fluid of the medulla and from there into the venous capillary drainage and back to the systemic circulation.