The correct answer is (b) 28.
The 11th Schedule of the Constitution of India lists 28 subjects that are to be dealt with by the Panchayats. These subjects include agriculture, animal husbandry, minor irrigation, fisheries, social forestry, small-scale industries, khadi and village industries, rural housing, drinking water, roads, rural electrification, non-conventional energy sources, poverty alleviation programmes, education, women and child development, public health, family welfare, nutrition, rural sanitation, adult education, libraries, cultural activities, markets and fairs, village planning, environment protection, and social welfare.
The 11th Schedule was added to the Constitution by the 73rd Amendment Act, 1992. The amendment was aimed at decentralizing power and giving more autonomy to local governments. The 11th Schedule lists the subjects that are to be dealt with by the Panchayats, which are the local governments in rural areas. The 11th Schedule is an important part of the Constitution of India, as it provides for the devolution of power to local governments.