This question is a three-person, three-bill grid puzzle. Instead of testing every arrangement at once, it helps to fix the certain votes first and treat the "for" bill assignments as slots to be filled one at a time.
In that grid: Arjun is for recreation only; Karn is for school and tax (against recreation); Bhim is for recreation only. Checking the options: Arjun does not vote for tax, Karn does not vote for recreation, Karn does not vote against school (he votes for it), and Bhim votes for exactly one bill (recreation). So the statement that must be true is that Bhim votes for exactly one bill.
Let's summarize:
So the correct statement is: Bhim votes for exactly one bill.