According to Muslim religion, the dhimmis are people who practice any Abrahamic religion. Dhimmies were exempted from millitary and paying the Zakat, a religious tax, but were obliged to pay two taxes: Jizya, a per capita tax, and the Kharaj, a tax for landowning. They were allowed to practice its religions with restrictions.
Socially speaking, dhimmis were below muslims and just above slaves. Hence, correct answer is B.
