A. Aguiyi Ironsi
B. Murtala/Obasanjo
C. Yakubu Gowon
D. Ibrahim Babangida
Correct Answer: Option C
C. Yakubu Gowon
Explanation
Yakubu Gowon is the correct answer. He created 12 states for Nigeria on May 27, 1967. This initiative further placed Nigeria on the pathway to the adoption of a true federal system.