The correct answer is: A. Firoz Shah Tughluq.
Diwan-e-Amir-Kohi was a department established by Firoz Shah Tughluq in the 14th century to oversee the agricultural sector of the Delhi Sultanate. The department was responsible for collecting taxes from farmers, maintaining irrigation canals, and providing seeds and other agricultural inputs to farmers.
Muhammd Bin Tughlaq was the Sultan of Delhi from 1324 to 1351. He was a great military leader, but he was also known for his eccentricity and his disastrous economic policies. He did not establish Diwan-e-Amir-Kohi.
Akbar was the third Mughal emperor, who ruled from 1556 to 1605. He was a great ruler and a patron of the arts. He did not establish Diwan-e-Amir-Kohi.
Allaudin Khilji was the second Sultan of Delhi, who ruled from 1296 to 1316. He was a great military leader and a ruthless ruler. He did not establish Diwan-e-Amir-Kohi.