Final answer:
In C programming, variable names are case-sensitive. The C compiler will treat two variables, named val and Val in a C program as two separate variables.
Step-by-step explanation:
The C compiler will treat two variables, named val and Val in a C program as the same variable. In C programming, variable names are case-sensitive. This means that val and Val are considered as two separate variables. The compiler treats them as distinct entities and allocated separate memory locations for them.