Both assertions are accurate. The counter-current system within the nephron's loop of Henle creates an osmotic gradient in the medullary interstitium, crucial for the production of concentrated urine.
The basic filtration unit of the excretory system in human beings is:
| Column I | Column II | ||
| a | 6- 15 pairs of gill slits | i | Trygon |
| b | Heterocercal caudal fin | ii | Cyclostomes |
| c | Air Bladder | iii | Chondrichthyes |
| d | Poison sting | iv | Osteichthyes |