Which one of the following statements regards to the excretion by the human kidneys is correct –

Question

( A ) Ascending limb of Loop of Henly is impermeable to electrolytes
( B ) Distal convoluted tubule is incapable in reabsorbing $HCO_3$
( C ) Descending limb of Loop of Henly is impermeable to water
( D ) nearly 99 percent of the glomerular filtrate is reabsorbed by the renal tube