we are given
equation as

we will check each options
(a)
-8x + 12y = 0
we can see that left side is same
but right side is different
so, this will make no solution
so, this is TRUE
(b)
40x - 60y = 240
we can divide both sides by -5
-8x +12y = -48
both sides are same
so, this does not make no solution
so, this is FALSE
(c)
40x + 12y = 240
we can divide both sides by -5
-8x -12y = -48
both sides are different
so, this does not make no solution
so, this is FALSE
(d)
40x + 60y = 0
we can divide both sides by -5
-8x -12y =0
both sides are different
so, this does not make no solution
so, this is FALSE