Answer: The correct option is
(B) −10 + (−90) + (−40)
Step-by-step explanation: We are given to select the expression that is equivalent to the following expression :

First, we will evaluate the value of expression (i) as follows :

Now, we will evaluate the values of the optional expressions one by one.
Option (A) :
We have

So, this option is NOT correct.
Option (B) :
We have

So, this option is CORRECT.
Option (C) :
We have

So, this option is NOT correct.
Option (D) :
We have

So, this option is NOT correct.
Thus, the correct option is
(B) −10 + (−90) + (−40)