The correct answer is (b).

30% of 40% of 560 is equal to 0.3 * 0.4 * 560 = 72. 15% of 80% of 280 is equal to 0.15 * 0.8 * 280 = 33.6. 60% of 40% of 280 is equal to 0.6 * 0.4 * 280 = 67.2. 80% of 40% of 280 is equal to 0.8 * 0.4 * 280 = 96.

Therefore, (b) is the only option that is equal to 30% of 40% of 560.