(a) For program to be profitable both companies must recover their respective costs before they can start making profits. So going through options.Let minimum number of students is 63.So Total Revenues = 63 × 2000= 126000 Rs.Out of which 1 lakh is taken by A and 400 × 63⇒ 25200 Rs. is taken by B∵ 100000 + 25 200 < 126000