We will apply the different subnet masks in question to the address 132.81.68.132 to get network address
option A)
If we do 255.255.0.0 AND 132.81.68.132 we will get 132.81.0.0 which matches with destination.
option B)
If we do 255.255.224.0 AND 132.81.68.132 we will get 132.81.64.0 which also matches with destination.
option C)
If we do 255.255.255.0 AND 132.81.68.132 we will get 132.81.68.0 which also matches with destination.
option D)
If we do 255.255.255.224 AND 132.81.68.132 we will get 132.81.68.128 which does not match with destination. So it is the answer