Correct option is B
Given:
Sanjay and Amit can do a piece of work = 8 days
Amit alone can do it = 12 days.
Solution:
Sanjay and Amit's 1 day work = unit
Amit’s 1 day work = unit
Then, for Sanjay’s one day work
Sanjay‘s one day work =
Sanjay’s one day work = unit
Therefore, Sanjay alone do the total work in 24 days.
Alternate Method:

Sanjay and Amit's efficiency = 3 unit
Amit’s efficiency = 2 unit
Now, for Sanjay’s efficiency = 3 – 2 = 1
Sanjay’s efficiency is 1 unit.
So, Sanjay can do 24 unit work in = = 24 days