
First, calculate the fixed part:
$\mathrm{Header}=8$
$\mathrm{id}=4$
$\mathrm{stock}=4$
$\mathrm{price}=4$
$\mathrm{category}=6$
Therefore:
$8+4+4+4+6=26$
$\mathrm{name}$ is $\mathrm{VARCHAR}(10)$, so it can contribute from $0$ through $10$ bytes.
Case $\mathbf{1}: \mathrm{serial\_number}$ is NULL
Possible record sizes are:
$26\mathrm{\ through\ }36$
Among the options $27$ is possible.
So B is correct.
Case $\mathbf{2}: \mathrm{serial\_number}$ is not NULL
$\mathrm{CHAR}(20)$ adds exactly $20$ bytes:
$46\mathrm{\ through\ }56$
Therefore, both $48,\ 55$ are possible.
So C and D are also correct.