Option A is true
Intestinal epithelial cell and renal tubular cell both have Na Aminoacid come transporters on the basal side of the cell that will help in transportation of the absorbed Aminoacids both from the intestine and renal tubules.
Sodium gradient generation is not required in intestinal epithelial cell
Renal tubular cell mostly secretes potassium from the blood or inside of the cell into the filtrate
Close relationship to the capillaries is for the purpose of easy exchange but not for motility
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