Highest b.pt⇒ Maximum ΔTB ⇒ Maximum number of particles (ions or molecules) per unit volume in solution.
(A) No. of particles in 0.01 M Na2SO4=3×0.01 M = 0.03 M
(B) No. of particles in 0.015 M glucose = 0.015 M
(C) No. of particles in 0.015 M urea = 0.015 M
(D) No. of particles in 0.01 M KNO3=0.01×2=0.02 M
Thus, choice (A) is correct.