The correct option is
B Data in statement II alone is sufficient.
Write A as XY, where X and Y are digits (X is the tens digit of A and Y is the units digit of A). Then B can be written as YX, with reversed digits. Writing these numbers in algebraic rather than digital form, you have A = 10 X + Y and B = 10 Y + X.
Therefore, Q= 10B-A = 10(10 Y+ X) -(10 X+ Y) = 100 Y+ 10 X-10 X-Y = 99 Y. The value of Q only depends on the value of Y, which is the tens digit of B. The value ofX is irrelevant to Q. Therefore, statement (2) alone is SUFFICIENT.
You can also test cases to get the same result, although algebra is probably faster ifyou are comfortable with the setup. To test cases here, you'd need to try different two-digit numbers that fit the constraints for each statement:
(1) INSUFFICIENT:
A = 72, B = 27, 10B - A = 198
A = 73, B = 37, 10B - A = 297
(2) SUFFICIENT:
A = 26, B = 62, 10B - A = 594
A = 76, B =67, 10B - A = 594