The correct options are
A Bhukti - Uparika
D Villages - Village headman
The administration of Gupta dynasty was divided into two parts, the provincial administration and the local administration. Provinces were also called as Bhuktis ruled by Uparikas. Below this was the districts also called as Vishayas, ruled by Vishayapatis. Under this, they had villages, ruled by village headmen, who were advised by village elders.