M man agree to purchase a Gift for Rs. D.
Cost of gift Per man =$\frac{D}{M}$
After Drop out 3 man cost of gift per man = $\frac{D}{M-3}$
Difference in contribution of gift per man = $\frac{D}{M-3}$- $\frac{D}{M}$
=D $(\frac{1}{M-3}$- $\frac{1}{M})$
=$\frac{3D}{M^{2}-3M}$
Hence,Option(D) $\frac{3D}{M^{2}-3M}$ is the correct choice.