Step 1: Molar Mass of Urea
Urea ($NH_2CONH_2$) = $14 \times 2 + 1 \times 4 + 12 + 16 = 60\text{ g/mol}$.
Step 2: Moles of Urea
$n = \frac{5.4}{60} = 0.09\text{ moles}$.
Step 3: Atoms of H
Each molecule of urea has 4 H atoms.
Number of H atoms = $0.09 \times 4 \times 6.022 \times 10^{23}$.
$= 0.36 \times 6.022 \times 10^{23} = 2.16792 \times 10^{23}$.
Step 4: Conclusion
The number of H atoms is approx $2.168 \times 10^{23}$.
Final Answer: (C)