The correct answer is: C. Tally.imp
The Tally.imp file is used to record the import activity in Tally. It is a text file that contains the details of the imported data, such as the date and time of the import, the source of the data, and the name of the file that was imported.
The Tally.dat file is the main data file in Tally. It contains all of the data for the company, such as the accounts, customers, suppliers, and products.
The Tally.ini file is the configuration file for Tally. It contains settings for the program, such as the language, the font, and the default company.
The None of the above option is incorrect because it does not specify a file that is used to record the import activity in Tally.