(C) The correct option is $C$.During the process of urine formation,the first step is the filtration of blood.This process occurs in the $Glomerulus$,

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(C) The correct option is $C$.During the process of urine formation,the first step is the filtration of blood.This process occurs in the $Glomerulus$,a network of capillaries located within the $Bowman's$ capsule.This specific process is known as glomerular filtration,where blood is filtered under high pressure.