Identify the correct statement regarding urine formation.

Nephron is the structural and functional unit of kidney. Each nephron consists of glomerulus and the renal tubule. Renal tubule consists of Bowman's capsule and PCT, DCT and Henle's loop. Urine formation takes place through nephron. It includes three steps: ultrafiltration, tubular reabsorption and tubular secretion. Maximum reabsorption takes place through PCT (proximal convuluted tubules). GFR IS Glomerular filtration rate that is directly related to the blood pressure. Counter current mechanism works to form concentrated urine so that maximum amount of water is retained in the body. This is done by Henle's loop and vasa recta as these two are parallel to each other and the flow of substances is in counter mechanism. To prevent water loss, one more hormone called as ADH (Anti Diuretic Hormone) released from pituitary acts on distal parts of tubules. It prevents water loss by increasing water reabsorption.