Let total money in Al's account = a
Let total money in Eliot's account = e
$$a-e=\frac{1}{12}\left(a+e\right)$$
$$a-e=\frac{a+e}{12}$$
12a - 12e = a + e
12a - a = e + 12e
11a = 13e .............eqn 1

a increased by 10% => a + 10% of a
= a + 0.1a = 1.1a
e increased by 20% => e + 20% of e
= e + 0.2e = 1.2e
1.1a = 1.2e + $22
$$a=\frac{1.2e+22}{1.1}.............eqn\ 2$$
Substitute eqn 2 in eqn 1
$$11a=13a\ where\ a=\frac{1.2e+22}{1.1}$$
$$11\cdot\frac{\left(1.2e+22\right)}{1.1}=13e$$
$$\frac{13.2e+242}{1.1}=13e$$
$$13.2e\ +\ 242\ =\ 14.3e$$
$$14.3e-13.2e=242$$
$$\frac{1.1e}{1.1}=\frac{242}{1.1}$$
$$e=$220$$

Answer = D