In Tally, there are ________ predefined ledgers.

The correct answer is: B. Two

Tally has two predefined ledgers:

• Purchase Ledger - This ledger is used to record all purchases made by the company.
• Sales Ledger - This ledger is used to record all sales made by the company.

The other options are incorrect because they do not represent the number of predefined ledgers in Tally.