Correct option is B
Surface Area of open cuboidal tank = lb + 2lh + 2bh = (31×20) + 2(31×22) + 2(20×22) = 620 + 1364 + 880 = 2864 m²
Explanation of options: (a) ✘ 2900 is slightly overestimated. (b) ✔ Accurate surface area using correct formula gives 2864 m². (c) ✘ 2827 is underestimated. (d) ✘ 2899 is close but still incorrect.