The structural and functional unit of the human kidney responsible for urine formation is:
Nephron
The kidney is made up of millions of microscopic filtering units, each of which independently carries out filtration, reabsorption, and secretion to form urine.
This complete unit, comprising the glomerulus, Bowman's capsule, and the renal tubule together, is called the nephron.
The glomerulus and collecting duct are only parts of this unit, while the ureter is merely the tube that carries urine away from the kidney to the bladder, not a functional filtering unit.
Hence, the correct answer is the nephron.
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