Final answer:
The category for a toilet transfer requiring 75% or more assistance with a gait belt is 'Toilet transfer with significant contact assistance'.
Step-by-step explanation:
If a patient requires 75% or more assistance during a toilet transfer, with contact assistance involving help with a gait belt, it is categorized as c) Toilet transfer with significant contact assistance. This level of assistance means that the individual providing help must engage in substantial physical support during the transfer. Contact assistance with a gait belt generally indicates that the helper is physically guiding and supporting the person's movement to ensure safety and prevent falls.