Correct option is B
Given:
V, W, X, Y and Z are sitting in row-1 facing south. H, I, J, K and L are sitting in row-2 facing north.
K sits third to the right of J and likes Asus.
Neither K nor J sits at any of the extreme ends of the row.
Y faces J.
J does not like HP and Wildcraft.
Only two people sit between I and the vacant seat.
I does not like Acer or Dell.
Z is not an immediate neighbour of X.
W likes Harissons.
The one who likes Dell faces the one who likes Wildcraft.
The one who likes Dell sits opposite to the one who sits on the third right of the person who sits opposite to K.
X is not an immediate neighbour of Y.
L, who likes neither Acer nor iBall, does not face the vacant seat.
Vacant seats are not opposite to each other.
Two seats are there between X and W, and W sits on the third right of the one who likes Apple.
The one who likes Micromax faces the one who likes Asus.
The persons who like HP and Wildcraft are adjacent to each other.
Vacant seat of row 1 is not an immediate neighbour of Y.
I sits at one of the extreme ends of the row.
Vacant seat of row 1 does not face K, who does not sit at any of the extreme ends of the row.
From the above information following seating arrangement can be drawn-

Then we can say L is seating opposite to Z.