Answer and Step-by-step explanation: An equation represents proportional relationship when dividing the quantities of the equation results in a quotient that is always the same. For example, in general:
Equation: y = mx
= m
m is a constant value, which means is the same.
A. Equation: 120 - x = L
Equation from alternative A is NOT proportional since the division of the quantities doesn't result in a constant.
B. Equation: 1.08p = t
Dividing total cost per item's price, will always give the sales tax, which is constant. So, this equation IS proportional.

C. Equation: 
This equation is proportional because dividing marbles per how much each sister gets, always gives the number of sisters:

D. Equation: 
This equation is NOT proportional because side length is squared, so it is not constant linearly.