Correct option is B
In soil testing, the critical limit refers to the soil nutrient concentration below which crops are likely to respond to fertilizer application and above which a response is unlikely.
For available sulphur (S) in soil:
Extensive field calibration studies conducted by ICAR and State Agricultural Universities have established 10 ppm (10 mg/kg) as the generalized critical limit.
Soils containing < 10 ppm sulphur are considered deficient and show crop response to sulphur fertilization.
Soils with ≥ 10 ppm sulphur are considered sufficient.
Therefore:
05 ppm → too low and not an accepted critical limit
10 ppm → standard and correct
15 ppm & 20 ppm → well above the critical limit