In brand building points earned by Bhowmik Brothers: Bhowmik Brothers has only other brands signage in the front of the store, and company X painting on the side wall in the exterior of the store, Company Xpainting on the side wall in the interior of the store, no POP display of any Company and the goods of Company X is stacked in the front row with other brands. What is the total point Bhowmik Brothers need to accumulate to make them eligible for minimum redemption? Points earned for having signage board of company X=−20 Points earned for painting on the side wall in the exterior of the store =2.5 Points earned for painting on the side wall in the interior of the store =2.5 Points earned for POP display of company X = 0 Points earned for stacking of company X goods in the front row with other brands =10 Hence, total brand building points earned by Bhowmik Brothers =−20+2.5+2.5+10=−5 Also, Bhowmik Brothers achieved a target in 75% to 99% range. Therefore, the sales target points earned by Bhowmik Brothers =12 Therefore, total redeemable points acquired by Bhowmik Brothers in Jul-Sep quarter =−5+12=7 For minimum redemption they should have at least 40 points. Hence, we can say that Bhowmik Brothers need to accumulate 33 points to make them eligible for minimum redemption. Therefore, option D is the correct answer.