Which of the following statement is TRUE about testis?

Gubernaculum is either a pair of folds of peritoneum that attach to the caudal end of the gonads (testes in males and ovaries in females). Toward the end of fetal development, the testis begins its descent from the abdomen to the scrotum. The peritoneum covering the testis becomes the processus vaginalis, and the gubernaculum leads the testis into its scrotal position.The development of the urinary system and genital systems are closely linked. The urogenital system develops from intermediate mesoderm. A longitudinal elevation - the urogenital ridge - forms on each side of the dorsal aoa, with the nephrogenic cord leading to the urinary system and the gonadal ridge leading to the genital system. Ref: LeBlond R.F., DeGowin R.L., Brown D.D. (2009). Chapter 12. The Male Genitalia and Reproductive System. In R.F. LeBlond, R.L. DeGowin, D.D. Brown (Eds), DeGowin's Diagnostic Examination, 9e.