Given that:
$$\begin{array}{|l|l|}\hline \textbf{Employees} & \textbf{Salaries}\\\hline 45 & 20,000 \\\hline 25 & 30,000 \\\hline 20 & 40,000 \\\hline 8 & 60,000 \\\hline 2 & 150,000\\\hline \end{array}$$
The Median
$(1)$ If the total number of numbers$(n)$ is an odd number, then the formula is given below (the numbers are assumed to be in ascending order)$:$
$$\text{Median}=\left(\dfrac{n+1}{2}\right)^{th}\text{term}$$
$(2)$ If the total number of numbers(n) is an even number, then the formula is given below$:$
$$\text{Median}=\dfrac{\left(\dfrac{n}{2}\right)^{th}\text{term}+\left(\dfrac{n}{2}+1\right)^{th}\text{term}}{2}$$
Here, $n=100$
$\text{Median}=\dfrac{\left(\dfrac{100}{2}\right)^{th}\text{term}+\left(\dfrac{100}{2}+1\right)^{th}\text{term}}{2}$
$\text{Median}=\dfrac{\left(50\right)^{th} \ \text{term}+\left(51\right)^{th} \ \text{term}}{2}$
$\text{Median}=\dfrac{30,000+30,000}{2}=30,000 $
So, the correct answer is $(B).$