Step 1: Understanding the Concept:
The juxtaglomerular apparatus (JGA) is a specialized structure in the kidney that regulates glomerular filtration rate (GFR) and systemic blood pressure.
It is composed of juxtaglomerular cells, extraglomerular mesangial cells, and the macula densa.
Step 2: Detailed Explanation:
The macula densa is a region of tall, closely packed epithelial cells.
These cells are located at the transition zone of the nephron, specifically in the terminal portion of the thick ascending limb of the loop of Henle, which is histologically classified as the distal straight tubule (B).
This patch of cells is positioned directly adjacent to the vascular pole of the parent glomerulus, specifically facing the renal corpuscle side (A), where it makes close contact with the afferent and efferent arterioles.
The macula densa acts as a sodium chloride sensor; when GFR changes, it detects the concentration of $Na^+$ and $Cl^-$ in the tubular fluid and sends paracrine signals to adjust arteriole resistance.
It is not located in the distal convoluted tubule (which begins past this point) or the afferent tubule (which is an arteriole, not a urinary tubule).
Thus, statements (A) and (B) are correct.
Step 3: Final Answer:
The combination of (A) and (B) only matches option (D).