Which of the Following Most Accurately Describes the Iltizam System

Which of the following most accurately describes the iltizam system in Egypt?

A) A tax-farming system in which tax farmers remitted a fixed annual sum to the treasury, retaining whatever surplus they could extort from the peasants under their control
B) A tax system that Muhammad Ali attempted to centralize under his control
C) A practice, approved by shari'ah, that permitted the income from property to be set aside in perpetuity for charitable purposes such as the upkeep of mosques and schools
D) A tax-farming system in which tax farmers remitted a fixed annual sum to the treasury, retaining whatever surplus they could extort from the peasants under their control over which Muhammad Ali consolidated his control