The correct option is C 480 mL
We know that for neutralisation:
(NV)Na2CO3=(NV)H2SO4
(0.1×22.7)=(N×10.2)
Normality of H2SO4=0.22 N
Now, this acid is diluted to a new concentration of N10.
Let the amount of water to be added be Vw mL
NintialVintial=NfinalVfinal
(0.22×400)=(0.1×(Vwater+400))
On solving, Vwater=480 ml