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A synonym of exempt is:
a. Duty
b. Provide
c. Relieve
d. Forgive

Answer
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Hint: We are asked to find the word that means the same as ‘exempt.’ Exempt refers to be freed from something.

Complete step by step answer:
Synonyms are words that mean the same as another word. We use a synonym to prevent the repeated usage of words in a sentence.
The given term ‘exempt’ means to free someone from an obligation or liability which is imposed. In other words, it also means to free a person or organization from a bonded duty.
Example: The people were exempted from all the taxes.

> Option a is wrong as ‘duty’ does not mean the same as ‘exempt.’ Duty refers to the responsibilities one is obliged to perform. Thus we clearly strike out ‘duty.’

> Perform means to carry out or accomplish one’s duty or task. Hence, option b is also wrong.

> Relieve in option c is synonymous to ‘exempt.’ It is a verb that means to alleviate or cause less pain to someone. Relieve also refers to releasing someone from a bound duty or arrest. Thus, option c becomes the right answer.

> Option d is also wrong as ‘forgive’ means to pardon or excuse someone on their mistakes or offenses. This in no way can be synonymous to ‘exempt’ and hence proved.

Note: One must not confuse exempt and forgive as synonymous although both share almost similar meanings. Forgive is acknowledging someone’s mistakes while ‘exempt’ refers to freeing someone from bonded labourers.