The correct option is B Moreland
Moreland was the first to attempt the estimation of demographics during Mughal India. He relied on the figures available in Ain-i-Akbari. He represented the gross cropped area as Arazi. Based on the relation between the gross cropped area and gross cultivation, and assuming a direct proportionality between the gross cultivation and the size of population, he estimated the population of North India to be 30-40 million at the end of the sixteenth century.