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Explanation:

One Nike cap and one umbrella can be redeemed using 40 and 100 points respectively. 

Therefore, to redeem 3 Nike caps and 1 Umbrella, Malling Enterprise used 3 × 100 + 40 = 340 points.

Since Malling Enterprise has exhausted all its points, they had a total of 340 points. 

Now, Malling had achieved more than 100% of the sales target and so will get 15 points for sales.

Since, they had sold 1000 extra units, they get 1000 × 0.25 = 250 extra points for this.

Therefore, total points through sales = 15 + 250 = 265

The remaining points have to be through brand building. 

Hence, brand building points = 340   ̶ 265 = 75

Hence, option (a).

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