Correct option is D
Urea contains 46% nitrogen. Recommended nitrogen = 120 kg N per hectare.
Urea required per hectare = 120 ÷ 0.46 ≈ 261 kg. One hectare equals 2.47 acres.
Urea per acre = 261 ÷ 2.47 ≈ 105 kg (≈104 kg).
Hence, option (d) is correct.