In this question the main trick lies in the fact that Umesh is getting paid at the rate of 75 cents per kilometer. It has to be converted to dollars for getting to the correct answer. Now let us get down to the problem in hand
75 cents = 0.75 dollars
Then
For 1 kilometer of travel Umesh gets paid = 0.75 dollars
So
For 120 kilometers of travel in a day, Umesh will get paid = 120 * 0.75 dollars
= 90 dollars
From the above deduction we can easily conclude that the travel allowance for Umesh for the day will be $90. I hope this has helped you.