**Core Concept**
The development of the kidney involves the formation of the nephrons and the collecting system. The **collecting tubules** play a crucial role in the regulation of electrolyte and water balance. The **ureteric bud** is a crucial structure in the development of the collecting system.

**Why the Correct Answer is Right**
The correct answer is related to the embryological development of the kidney. The **collecting tubules** develop from the **ureteric bud**, which is an outgrowth of the **mesonephric duct**. This bud undergoes branching to form the **renal pelvis**, **calyces**, and **collecting tubules**.

**Why Each Wrong Option is Incorrect**
**Option A:** Incorrect because it is not related to the development of the collecting tubules.
**Option B:** Incorrect as it is related to the development of other structures.
**Option C:** Incorrect because the development of collecting tubules is not from this structure.

**Clinical Pearl / High-Yield Fact**
The development of the kidney is a complex process, and any disruption in this process can lead to congenital anomalies. Understanding the embryological development of the kidney is essential for diagnosing and managing these anomalies.

**Correct Answer:** D. Ureteric bud.