The correct option is B 1971
Count the number of odd days backwards starting from the year 1981 to get the sum equal to 0 odd days. The odd days in the different year are calculated as:
1981 - 1 odd day,
1980(leap year) - 2 odd day,
1979 - 1 odd day,
1978 - 1 odd day,
1977 - 1 odd day,
1976 (leap year) - 2 odd day,
1975 - 1 odd day,
1974 - 1 odd day,
1973 - 1 odd day,
1972 (leap year) - 2 odd day
1971 - 1 odd day
Total days = 1 + 2 + 1 + 1 + 1 + 2 + 1 + 1 + 1 + 2 + 1 = 14 days or 2 weeks or 0 odd day.
Hence, the calendar of the year 1971 will be the same as that of 1982.