The correct option is B 2.5%
Besides the land revenue, under Sher Shah's administration, the peasants had to pay 2 and a 1/2 percent of their produce in kind to be returned to them in case of any natural calamity and emergencies such as flood, famine, drought and so on. Hence, Option A is correct. The mahasilana (tax-collector’s fee) was 5%. Hence, the rest of the options are incorrect.