(c) For 80 minutes, number of half lives of sample $A = n_{A} = \frac{80}{20} = 4$ and number of half lives of sample $B = n_{B} = \frac{80}{40} = 2$. Also by using $N = N_{0}\left( \frac{1}{2} \right)^{n}$
$\Rightarrow N \propto \frac{1}{2^{n}} \Rightarrow \frac{N_{A}}{N_{B}} = \frac{2^{n_{B}}}{2^{n_{A}}} = \frac{2^{2}}{2^{4}} = \frac{1}{4}$