The correct option is A 270 Hz
Key Idea the perceived frequency heard by the observer depends upon the relative motion between observer and source.
If the source and observer are approaching each other, then the velocity of the source vs is positive and velocity of the listener vl is negative, the perceived frequency will be higher than the original.
Perceived frequency is given by
n′=n(v+v0v−v0) [∵n′=nv−(−v0v−vs]
Here, v=340m/s,v0=20m/s,
vs=20m/s,n=240Hz
Hence, n′=240(340+20340−20)
=240×360320
=270Hz
Note When the speed of source and observer are much lesser than that of sound, the change in frequency becomes independent of the fact whether the source is moving or the observer.