Correct option is B
Given:
W and X are brothers.
S is the son of X and Q.
R is married to U and is the brother of Q.
T and V are the children of U.
P is the mother of Q and Y is the mother of X.

From given information blood relation tree will be.

We don't know the gender of T so it may be mother's brother's son or mother's brother's daughter but in the given options, we have only mother's brother's son
T is mother's brother's son of S.
Thus, correct option is (b).