UPSC Civil Services 2019 Prelims General Studies Paper I

A History of Ancient and Early Medieval India by Upinder Singh, page 508:
Forced labour (Vishti) became more common than before in this Gupta period. The fact that it is mentioned along with the taxes in the land grant inscriptions suggest that Vishti was considered as source of income for the state, a sort of tax paid by the people. The fact that most of the inscriptions referring to Vishti come from Madhya Pradesh and Kathiyawar regions may suggest this practice for more prevalent in this areas.
So, A is right B is wrong