to my understanding, the loop of henle is where it is the most concentrated, water is permeable thus moves out of the tube into the interstitial fluids in the medulla portion (kidney tissue). salts like NaCl are impermeable.
start off with this website, and from there understand the counter-current exchange mechanism, as that is the concept behind concentrated urine. in the website it mentions that the collecting duct can be diluted (as in when you drink lots of water).
also remember that cortex is where the filtrate becomes diluted/ medulla is the most concentrated by the action of counter current exchange
https://www.shodor.org/master/biomed/physio/dialysis/kidney.htm