First, determine the width of the court by dividing the area by the length.
width = area / length
width = 162 m²/18 m = 9 m
Then, determine the perimeter of the court by the equation
P = 2L + 2W
where L and W are length and width, respectively.
P = 2(18m) + 2(9m) = 54 m
Given that every 20 m roll of tape costs $2.79, and even if the court is only 54 m, Jeff still needs to buy 3 20-m roll
total cost = ($2.79) x 3 = $8.37
Thus, the answer is letter B.