Answer: C. C is correct. Work in moles of H⁺ throughout, because H₂SO₄ is dibasic. Acid taken = 0.0500 dm³ × 0.10 M = 5.0 × 10⁻³ mol H₂SO₄ = 1.0 × 10⁻² mol H⁺. The excess is found from the alkali: 0.0500 dm³ × 0.10 M = 5.0 × 10⁻³ mol NaOH, so 5.0 × 10⁻³ mol H⁺ was left unreacted. Acid neutralised by the ammonia = 1.0 × 10⁻² − 5.0 × 10⁻³ = 5.0 × 10⁻³ mol H⁺, and since NH₃ + H⁺ → NH₄⁺ this is 5.0 × 10⁻³ mol NH₃, hence 5.0 × 10⁻³ mol N. Mass of N = 5.0 × 10⁻³ × 14 = 0.070 g, so % N = (0.070 / 0.50) × 100 = 14.0%. NCERT Class 11 Chemistry, Chapter 8, page 287.
Why A is wrong: A is wrong because 7.0% works in moles of H₂SO₄ instead of moles of H⁺, halving the nitrogen. Each mole of the dibasic acid supplies two moles of H⁺ and so neutralises two moles of ammonia.
Why B is wrong: B is wrong because 28.0% uses the whole 1.0 × 10⁻² mol of H⁺ taken and never subtracts the excess found by the back-titration. Only the acid the ammonia actually consumed counts.
Why D is wrong: D is wrong because 42.0% adds the excess to the acid taken instead of subtracting it. The back-titration measures what was left over, so it must come off the total.