The form of the linear equation is y = m x + b
m is the slope of the line, the rule of m is

b is the y-intercept, value y at x = 0
Let us use two points from the table to find m
(4, 96) and (12, 144)
x1 = 4 and y1 = 96
x2 = 12 and y2 = 144
Substitute them in the rule of the slope to find it

(12, 144) and (15, 240)
x1 = 12 and y1 = 144
x2 = 15 and y2 = 240

(15, 240) and (20, 340)
x1 = 15 and y1 = 240
x2=20 and y2 = 340

We need to find the best estimate of the slope from these 3 numbers
We will choose m = 15.3
Then the equation will be one of A or B let us check the time for x = 10
y = 15.3(10) + 10.4 = 163.4
Then the answer is A