There are x cars and y bikes.
The equation for the total number of vechiles is,

In a car, there are 4 vechiles and in a bike there are two wheels. So the equation for the wheels,

Substitute (178 - x) for y in the equation 2x + y = 301 to obtain the value of x.

Substitute 123 for x in the equation y = 178 - x to obtain the value of y.

So number of cars are 123 and number of bikes are 55. So correct option is
B. ( 123, 55 )