(c) Illuminance at $A,\ I_{A} = \frac{L}{h^{2}}$
Illuminance at $B,\ I_{B} = \frac{L}{\sqrt{\left( h^{2} + r^{2} \right)^{2}}}\cos\theta$
$= \frac{Lh}{\left( r^{2} + h^{2} \right)^{3/2}}$
$\therefore\frac{I_{A}}{I_{B}} = \left( 1 + \frac{r^{2}}{h^{2}} \right)^{3/2} = \left( 1 + \frac{8^{2}}{8^{2}} \right)^{3/2} = 2^{3/2} = 2\sqrt{2}:1$