The correct option is D Jacob will have to pay the tithes to the Churches.
The French society was divided into three estates during the 18th century. The first and the second estates comprised of the clergy and the nobility respectively. Both these estates enjoyed certain privileges by birth.
The Bishops and preists were considered as a part of the Clergy. The businessmen, labourers, peasants, etc., were considered as a part of the third estate. They had to pay the taxes to the government and tithes to the Churches. On the other hand, the clergy and the nobility were free from the burden of paying these taxes. Instead, they could collect feudal dues from the peasants.