Answer: The correct answer is Option D.
Step-by-step explanation:
Limiting reagent is defined as the reagent which limits the formation of product and is present in less quantity as a reactant.
Excess reagent is defined as the reagent which is present in excess as a reactant.
To calculate the number of moles, we use the equation:

Given mass of carbon dioxide = 42 g
Molar mass of carbon dioxide = 44 g/mol
Putting values in above equation, we get:
Given mass of KOH = 99.9 g
Molar mass of KOH = 56.1 g/mol
Putting values in above equation, we get:

For the given chemical reaction:

By Stoichiometry of the reaction:
2 mole of potassium hydroxide reacts with 1 mole of carbon dioxide.
So, 1.78 moles of KOH will react with =
of carbon dioxide.
As, the required amount of carbon dioixde is less than the given amount. Thus, it is considered as an excess reagent.
Potassium hydroxide is considered as a limiting reagent becase it limits the formation of products.
Thus, the correct answer is option D.