B) 40% The balanced equation indicates that for every 3 moles of H2 used, 2 moles of NH3 will be produced. So the reaction if it had 100% yield would produce (2.00 / 3) * 2 = 1.333333333 moles of NH3. But only 0.54 moles were produced. So the percent yield is 0.54 / 1.3333 = 0.405 = 40.5%. This is a close enough match to option "b" to be considered correct.
