The correct option is A 18.4%
By using formula
Percentage of nitrogen=1.4×N×VWt. of substance
Where NV=Meq of acid neutralised by ammonia
Total Meq of acid taken=N×V=15×100=20
Meq of NaOH used to neutralise acid=110×154=15.4
Meq of acid neutralised by ammonia=20.0−15.4=4.6
Percentage of nitrogen=1.4×4.60.35=18.4%