Step 1: Understanding the Question:
The question asks to evaluate histological and physiological statements regarding nephron structures in the mammalian kidney.
Step 2: Key Formula or Approach:
Nephron histology and function:
• Bowman's Capsule: Visceral layer composed of podocytes forming filtration slits.
• Proximal Convoluted Tubule (PCT): Lined by simple cuboidal epithelium with dense microvilli (brush border) for tubular reabsorption.
• Distal Convoluted Tubule (DCT) Collecting Duct: Lined by simple cuboidal cells lacking a prominent brush border; express receptors for Aldosterone and Antidiuretic Hormone (ADH).
Step 3: Detailed Explation:
• Statement A (True): The visceral layer of Bowman's (glomerular) capsule contains specialized epithelial cells called podocytes with pedicels that wrap around glomerular capillaries.
• Statement B (True): The PCT is lined by simple cuboidal epithelial cells with a prominent brush border of microvilli that increases surface area for maximum reabsorption ($\sim 65-70\%$ of filtrate).
• Statement C (True): Cells of the late DCT and collecting duct express nuclear/membrane receptors for Aldosterone (increases $\text{}^+$ reabsorption) and ADH (increases water permeability via aquaporin-2 channels).
• Statement D (False): DCT cells are simple cuboidal but lack prominent microvilli/brush border compared to PCT cells.
• Statement E (False): The PCT is composed of cuboidal, not simple squamous, epithelium (simple squamous is found in thin limbs of Henle's loop).
Step 4: Fil Answer:
Statements A, B, and C are correct, making Option (D) the correct answer.