SOLUTION: A roll of tape is on a spool with diameter 3.6 cm. The diameter of the spool plus the diameter of the tape is 5.4 cm. The tape is 25.4 m long. The number of layers on the tape is c

The minimum diameter (the diameter of the first layer) is d = 3.6 cm; 
the circumference (the length) of the first layer is   = 3.14159*3.6 = 11.309724 cm.


The maximum diameter (the diameter of the last layer) is D = 5.4 cm; 
the circumference (the length) of the last layer is   = 3.14159*5.4 = 16.964586 cm.


The lengths of consecutive layers make an arithmetic progression with the common  difference  ,
where    is the thickness of the tape. Therefore, the number of layers n can be found from 
the formula of the sum of an arithmetic progression


    2540 =  =  = 14.137155*n,


    n =  = 179.67  (approximately).


ANSWER.  The number of layers on the tape (approximately 180), is closest to option b).