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Correct answer is C. Subscription Prorate Precision as Month rounds up 1 month if the remaining days are less than 1 month https://help.salesforce.com/s/articleView?id=sf.cpq_subscriptions_prorate_precision_1.htm&type=5
So 100/12 = 8,34
From June 18, 2019 - June 18, 2020 is 12 months, then from june 18 to august 18 is 2 months, remaining 3 days until August 21 - this will count as 1 month
3 * 8.34 = 25
100 (12 months) + 25 (3 months) = 125