Correct option is B
Given:
A girl is facing South.
She turns 60 in the clockwise direction and
Then turn 105 in the anticlockwise direction. In which direction now she is facing?
According to the given information, the diagram is as follows:

Now girl is facing in the south east direction.
Thus, the correct answer is (b).
Alternative Method:
A girl in facing in south direction.
60 - 105 = -45
Now girl is facing south east direction.