(b) Note that image formation by a mirror does not depend on the medium. As $P$ is at a height $h$ above the mirror, image of $P$ will be at a depth $h$ below the mirror
If $d$ is depth of liquid in the tank, apparent depth of $P,$
$x_{1} = \frac{d - h}{\mu}$
$\therefore$ Apparent distance between $P$ and its image
$= x_{2} - x_{1} = \frac{d + h}{\mu} - \frac{d - h}{\mu} = \frac{2h}{\mu}$