Say initial value of Semaphore S is q.
Now after 15 P ...q-15 is new value , after 18 V we have q-15+18=q+3.
Now option A) 3P is q-3 ...so wrong
Option B) 12P so q -12 is new value and after 15V we have q-12+15 that is q+ 3 so correct
Option C) 3V that is q+3 so
OPTION B AND C both are correct ..