(c)
Given, $\sigma = 9$
Let a student obtains $x$ marks out of 75. Then, his marks out of 100 are$\frac{4x}{3}$. Each observation is multiply by $\frac{4}{3}$
$\therefore New\ SD,\ \sigma = \frac{4}{3} \times 9 = 12$
Hence, variance is $\sigma^{2} = 144$