The Holy Quran is divided into 114 Surahs, categorized as either Makki or Madni based on their revelation period. Madni Surahs are those revealed after the Prophet Muhammad's migration (Hijra) to Madina, typically addressing social, legal, and community-building aspects of the nascent Islamic state.
There are precisely 28 Madni Surahs in the Holy Quran, making option B the correct answer. These Surahs often contain longer verses and deal with legislation, warfare, and the establishment of the Muslim community.
Options A (26), C (30), and D (32) are incorrect counts. The remaining 86 Surahs are Makki, revealed before the Hijra, focusing more on monotheism, prophethood, and the afterlife. Understanding this classification is fundamental to studying the Quran's historical context and thematic development.