(c)
In ideal gas equation the value of universal gas constant depends on the units of the measurement.
Numerical values of $R,$
$(a)\ 0.0821\ L\ atm\ K^{- 1}\ {mol}^{- 1}\$
$(b)\ 8.314\ J\ K^{- 1}\ {mol}^{- 1}$
$(c)\ 8.314\ \times 10^{7}\ erg\ K^{- 1}\ {mol}^{- 1}$