During urine formation in human kidneys, the glomerular filtrate undergoes some changes. Which of the following are correct?

 (A) Filtrate becomes concentrated in ascending limb as it moves upward.
(B) 70 to 80% of water and electrolytes are reabsorbed in DCT.
(C) $H^{+}$  and  $K^{+}$ are secreted into renal fluid to maintain ionic and acid base balance.
(D) NaCl reabsorbed from ascending limb is exchanged with descending limb of vasa recta.
(E) Conditional reabsorption of  $N{a}^{+}$ and  $H_{2}O$ occurs in DCT.