Answer:
Option B is correct = 
Step-by-step explanation:
<u>The complete question is:</u> Which of the following options have the same value as 30% of 81?
Group of choices is:
(A) 
(B) 
(C) 
(D) 
(E)
Now, the expression given to us is 30% of 81.
Simplifying the above expression we get;
30% of 81 =
=
= 
Now, we will solve each of the given options and then see which option matches with our calculation.
Option (A) is given;
= 
This doesn't match with our answer, so this option is not correct.
Option (B) is given;
<u><em>This matches with our answer, so this option is correct.</em></u>
Option (C) is given;
This doesn't match with our answer, so this option is not correct.
Option (D) is given;
= 
This doesn't match with our answer, so this option is not correct.
Option (E) is given;
This doesn't match with our answer, so this option is not correct.