Hello!
The answer is:
Option B.

Why?
We know that the total of tires of all the vehicles was 104, and there were 38 vehicles with 4 tires and motorcyles with 2 tires, so, we can calculate how many cars and motorcyles participated in the ride using the following equation:
Let x be the cars and y be the motorcyles, so:

and,

So, isolating x in terms of y from the first equation, we have:

Then, substituting "x" into the second equation we have:

Now, substituting "y" into the first equation, we have:


So, there were a total of 14 cars and 24 motorcycles in the ride.
Have a nice day!