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Maximum amount of electrolytes and 70 - 80% water from, glomerular filtrate and it is reabsorbed in
a. PCT
b. Descending limb of Henle's loop
c. Ascending limb of Henle's loop
d. DCT

Answer
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Hint: Nephron is the structural and functional unit of the kidney, the nephron consist of 2 parts, they are glomerulus and the tubular part, glomerulus is also called as bowman's capsule, the filtration in the kidneys are take place by the glomerulus and this also called as glomerular filtration.

Complete answer:
- The process of formation of urine occurs in 3 phases, which include, filtration, secretion, and absorption.
- The filtration that occurs in the nephrons of the kidneys are important for urine making.
- Nephron mainly consists of two parts, they are glomerulus and tubules.
- The glomerulus is nothing the capillaries that are coiled and present and the most filtration of the blood usually takes place in the glomerulus.
- The capillary membrane of the glomerulus consists of sieves, which helps to filter the water, small molecules, and the lipid-soluble substances, and these filtered molecules are most of them are reabsorbed again.

Proximal convoluted tubule: It reabsorbs water, ions, and nutrients, almost 70 to 80% takes place. Remove the toxins and adjust the pH of the filtrate.
Descending loop of Henle: Here the water is passed from the filtrate to the interstitial fluid.
Ascending loop of Henle: Reabsorbs the sodium and chlorine ions from the filtrate into the interstitial fluid.
Distal convoluted tubule: selective secretion and absorption take place to maintain the PH.
Collecting tubule: Reabsorbs solute and water from filtrate.

Hence, the correct answer is option (A), PCT(Proximal Convoluted Tubule).

Note: Filtration in neurons, play an important role in urine formation, most of the nephron diseases are to the glomerulus or to the tubule part, glomerulus diseases include glomerulonephritis and the example of the tubular disease are polycystic kidney disease.