Step 1: Calculate the millimoles of the initial H$_2$SO$_4$ solution.
\[
\text{mmoles of H}_2\text{SO}_4 = \text{Molarity} \times \text{Volume (mL)} = 0.1 \times 60 = 6 \text{ mmol}
\]
Since H$_2$SO$_4$ is diprotic, meq of acid = $2 \times 6 = 12$ meq.
Step 2: Calculate the milliequivalents of unreacted H$_2$SO$_4$.
\[
\text{meq of NaOH used} = 0.1 \times 20 = 2 \text{ meq}
\]
Therefore, unreacted meq of H$_2$SO$_4$ = 2 meq.
Step 3: Calculate the meq of H$_2$SO$_4$ that reacted with NH$_3$.
\[
\text{meq reacted} = 12 - 2 = 10 \text{ meq}
\]
Step 4: Relate this to ammonia and nitrogen.
\[
\text{mmoles of NH}_3 = 10 \text{ mmol} \implies \text{mmoles of N} = 10 \text{ mmol}
\]
Step 5: Calculate the mass of nitrogen.
\[
\text{Mass of N} = 10 \text{ mmol} \times 14 \text{ mg/mmol} = 140 \text{ mg} = 0.140 \text{ g}
\]
Step 6: Calculate the percentage of nitrogen in the sample.
\[
%N = \frac{0.140}{0.933} \times 100 \approx 15%
\]
Step 7: Compare with theoretical % N of options:
(A) C$_6$H$_5$CH$_2$NH$_2$: $14/107 \times 100 \approx 13.1%$
(B) C$_6$H$_5$NH$_2$: $14/93 \times 100 \approx 15.05%$
(C) CH$_3$CH$_2$NH$_2$: $14/45 \times 100 \approx 31.1%$
(D) CH$_3$CONH$_2$: $14/59 \times 100 \approx 23.7%$