Which of the following factors is responsible for the formation of concentrated urine?

$A$: The final reabsorption of water from urine into blood occurs through the collecting duct of a mammalian nephron,resulting in the production of hyperosmotic urine.
$R$: The loop of Henle is responsible for the formation of a sodium gradient across the depth of the medullary interstitium of a mammalian kidney.

The main function of the loop of Henle is

Assertion : In the descending limb of the loop of Henle,the urine is hypertonic,whereas in the ascending limb of the loop of Henle,the urine is hypotonic.
Reason : The descending limb is impermeable to sodium,while the ascending limb is impermeable to water.

The longest loop of Henle is found in

Which adaptation is shown by desert organisms?