Correct Option: C

From Bowman's capsule, glomerular filtrate enters the proximal convoluted tubule. Most of the useful substances like Glucose, Amino Acids, inorganic ions (Na⁺, K⁺, Cl^- etc), and most of the important buffer bicarbonates are reabsorbed in Proximal Convoluted Tubule. Cells are specially adaptive for absorption having numerous microvilli & mitochondria (to provide energy for active absorption).