Ammonia evolved from 0.4g of an organic substance by Kjeldahl’s method was absorbed in 30mL of semi-normal (N/2) H2SO4 . The excess of the acid was neutralised by the addition of 30mL of N/5 NaOH. % of ‘N’ in the substance is
(a) 30.5
(b) 31.5
(c) 33.5
(d) 32.5