First of all the question posted here is not same as the asked in UGC-NET. In UGC they have asked for the maximum payload, but here the question is asking for minimum payload.
Lets first see what will be the maximum payload. Maximum payload occurs when we have minimum TCP header as well as minimum IP header. Minimum IP header is 20B and TCP header is 20B
so max payload= 65535-(20+20) =65495B
Now minimum payload occurs when we have maximum TCP header(60B) as well as Maximum IP header(60B)
minimum payload = 65535 - (60+60) = 65415 B
So, NO OPTION IS CORRECT.