(B) is the right answer.
A hairpin shaped Henle’s loop is the next part of the tubule which has a descending and an ascending limb. The efferent arteriole emerging from the glomerulus forms a fine capillary network around the renal tubule called the peritubular capillaries. A minute vessel of this network runs parallel to the Henle’s loop forming a ‘U’ shaped vasa recta. Vasa recta is absent or highly reduced in cortical nephrons.