Mark the wrong statement.

• A

  Nearly 99 per cent of the filtrate has to be reabsorbed by the renal tubules.

• B

  DCT is capable of reabsorption of bicarbonate ions.

• C

  Reabsorption is minimum in the ascending limb of Henle's loop.

• D

  Selective secretion of ${\mathrm{H}}^{+}$ and ${\mathrm{K}}^{+}$ ions takes place only in PCT and DCT.