Its 41 if rounded because it is a decimal. Basically you do 25*3 to convert into feet then you do *12 to convert into inches then you divde by 22 and you get 40.9.
25 Yards, three ribbons, so 25*3, thats 75 yards. Convert 75 yards to Inches, you get 2700 inches, divide 2700 by 22. You get 122.72 Repeating, round up. Your Answer is A, 123