Excretory Products And Their Elimination

Given below are two statements : one is labelled as
Assertion (A) and the other is labelled as Reason
(R)

Assertion (A) : Ascending limb of loop of Henle is impermeable to water and allows transport of electrolytes actively or passively.

Reason (R) : Dilution of filtrate takes place due to efflux of electrolytes in the medullary fluid.

In the light of the above statements, choose the
correct answer from the options given below :