Let $A$, $B$ and $C$ be three pipes, then according to question
Part of tank which three of them fills in $1$ hr = $ \frac{1}{A} + \frac{1}{B}+ \frac{1}{C} =\frac{1}{4}$
Similarly $\frac{1}{A}= 8, \frac{1}{B}= 12$ then
$\frac{1}{C} = \frac{1}{4}- (\frac{1}{8}+\frac{1}{12})$
$\frac{1}{C}= \frac{1}{24}$
Option D) is correct