ANSWER
Options B, C and D have exactly 2 significant figures.
EXPLANATION
To see whether the numbers have exactly 2 significant figures, round all to 2 significant figures. The ones that remains the same have exactly 2 significant figures.
yards to 2.s.f
gallons to 2.s.f
feet to 2.s.f
litters to 2.s.f\
meters to 2.s.f