A. Na is absorbed actively in descending loop of Henle
B. 60 to 70% of GFR is absorbed in proximal tubule
C. Absorption of water occurs in ascending loop of Henle
D. The filtrate reaching distal convoluted tubule is hypertonic with respect to surroundings
✅ The correct answer is option B. 60 to 70% of GFR is absorbed in proximal tubule.