Hello AAPL.

Let's take a look at your question.

The following image shows how the walked.


Now, we can see that the distance walked by Peter is: $$\sqrt{160^2+300^2}=\sqrt{25600+90000}=\sqrt{115600}=340\ ft$$

On the other hand, the distance walked by Jacob is 180 ft + TF. And we can calculate TF as follows: $$TF=\sqrt{120^2+160^2}=\sqrt{14400+25600}=\sqrt{40000}=200\ ft$$ This implies that the distance walked by Jacob is 180+200 = 380 ft.

Finally, the difference between the distance walked by Peter and Jacob is: 380-340 = 40 ft.

Therefore, the correct answer is the option B.

I hope this answer may help you.

Feel free to ask me again if you have a doubt.

Regards.