The correct answer is (a) Kushahi.
Kushahi was a tax levied on the Brahmans under Gorkha rule. It was a form of forced labor, and the Brahmans were required to work for the Gorkha government without pay. The tax was a major burden on the Brahmans, and it contributed to their poverty.
Pungadi was a tax levied on the land. It was a form of land revenue, and it was paid to the Gorkha government in cash or kind. Salami was a tax levied on the sale of goods. It was a form of sales tax, and it was paid to the Gorkha government at the time of sale. Timahi was a tax levied on the use of certain goods and services. It was a form of excise tax, and it was paid to the Gorkha government at the time of use.
The Gorkha kingdom was a Hindu kingdom that ruled over Nepal from the 18th to the 19th centuries. The Gorkha rulers were a warrior caste, and they imposed a number of taxes on the people of Nepal, including the Brahmans. The taxes were a major burden on the people of Nepal, and they contributed to their poverty.