The correct option is D 173.2 mm
Strongest beam is the one for which section modulus Z is maximum.
Let rectangular section is of width b and depth d,
Diameter of cylindrical log, D = 300 m
∴ b2+d2=D2
∴Z=bd26=b(D2−b2)6=bD2−b36
For maximum Z;
∂Z∂b=0
⇒ D2−3b26=0
⇒ b=D√3
⇒b=300√3=173.2 mm