The correct option is D proximal convoluted tubule
∙ Maximum reabsorption of water and salts like sodium, calcium and potassium take place in proximal convoluted tubule (PCT).
∙ Reabsorption of other useful materials like amino acids, vitamins and glucose also take place in PCT.
∙ Reabsorption of salts, vitamins, amino acids and water take place in the loop of Henle and distal convoluted tubule (DCT) too, but at a minimum quantity.