The correct answer is A.
The coefficient of absorption of material A is 30%. So, the material will absorb 30% energy of the incident wave falling on it. Thus, the reflected wave will carry the rest 70% energy.
The coefficient of absorption of material B is 47%. So, the material will absorb 47% energy of the incident wave falling on it. Thus, the reflected wave will carry the rest 53% energy.
The coefficient of absorption of material C is 62%. So, the material will absorb 62% energy of the incident wave falling on it. Thus, the reflected wave will carry the rest 28% energy.
Hence, material C would be the best, because the percentage of the energy in an incident wave that remains in a reflected wave from this material is the smallest.