Answer:
Option B is correct =

Explanation:
The complete question is: Which of the following options have the same value as 30% of 81?
Group of choices is:
(A)

(B)

(C)

(D)

(E)
Now, the expression given to us is 30% of 81.
Simplifying the above expression we get;
30% of 81 =
=
=

Now, we will solve each of the given options and then see which option matches with our calculation.
Option (A) is given;
=

This doesn't match with our answer, so this option is not correct.
Option (B) is given;
This matches with our answer, so this option is correct.
Option (C) is given;
This doesn't match with our answer, so this option is not correct.
Option (D) is given;
=

This doesn't match with our answer, so this option is not correct.
Option (E) is given;
This doesn't match with our answer, so this option is not correct.