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Farmers, craftsman, shopkeepers and merchants.

Explanation:

Farmers, craftsman, shopkeepers and merchants are the people who paid taxes to Mahajanapada which used these taxes in the building forts and maintaining armies, etc. There is no other way for Mahajanapada to earn money for the state so that's why he imposed taxes on those people who can pay the taxes. Among these, farmers paid more taxes as compared to other people of the society.

the fact that could also be added to column b is that during world war ii, specifically between the years 1941 and 1945, japan expanded its territory towards the indonesian territory in what was known later as part of the "pacific war". in that time, japan could conquer the philipines, singapore,   borneo, central java, malang, cebu, sumatra and various other islands of the area, therefore expanding its territory for a brief period of time.