Which of the following parts is not a part of the nephron?

Find out the incorrect statement:

The basic functional unit of the human kidney is .......

The following figure shows the human excretory system. Identify $P$ and $Q$.
$P \quad Q$

Which of the following epithelium is not present in the nephron?

Identify the correct statements:
$I.$ The outer layer of the kidney is called a capsule.
$II.$ The kidney is divided into an outer cortex and an inner medulla.
$III.$ The medulla is divided into medullary pyramids.
$IV.$ The cortex extends in between the medullary pyramids,which is called the columns of Bertini.
Choose the correct option accordingly.