Concept:The creation of states in Nigeria happened in phases over several years.The final phase, which completed the 36-state structure, occurred in 1996.Explanation:General Sani Abacha was the Head of State who carried out the exercise.He created additional states on October 1, 1996, bringing the total number to 36.Therefore, the correct pair is Abacha and 1996.Answer:Abacha, 1996 (Option B).