Step 1: Understanding DAP.
DAP (Diammonium Phosphate) is a widely used fertilizer containing both Nitrogen (N) and Phosphorus (P).
Step 2: Composition of DAP.
DAP contains about 18% Nitrogen and 46% Phosphorus (as P$_2$O$_5$ equivalent).
Step 3: Analyzing the options.
(A) 20% – Incorrect, slightly higher than actual.
(B) 18% – Correct, standard nitrogen content in DAP.
(C) 14% – Too low, incorrect.
(D) 32% – Represents phosphorus percentage in some other fertilizer, not nitrogen in DAP.
Step 4: Conclusion.
Therefore, the correct answer is 18%.