The correct option is B Podocytes: Create minute spaces (slitpores) for the filtration of blood into the Bowman's capsule
Podocytes or visceral epithelial cells are the cells found in the Bowman's capsule of the nephron of the kidney. These cells are wrapped around the capillaries of glomerular creating minute pores (site pores) for the filteration of blood into the Bowman's capsule.
Blood enters the glomerulus through the afferent arteriole and water along with the waste materials are filtered out into the Bowman’s space. Blood leaves the glomerulus through the efferent arteriole.
In the loop of henle the urine is concentrated by reabsorption of water, by a process known as countercurrent mechanism.
In the Distal convoluted tube and the collecting duct, sodium is actively reabsorbed under the action of the regulatory hormones.