Solution (By Examveda Team)
$$
\begin{aligned}
\textbf{Given:}\;& L=4\,\text{m},\; h=0.8\,\text{m},\; d_{\text{rear}}=1.2\,\text{m},\; \mu=0.8 \\[4pt]
\text{Front axle distance:}\;& L-d_{\text{rear}}=2.8\,\text{m} \\[6pt]
\textbf{Concept:}\;& \text{Front-wheel braking; force limited by front-axle load} \\[6pt]
\text{Static front-axle load:}\;& W_f=W\frac{d_{\text{rear}}}{L}=0.3W \\[4pt]
\text{Max braking force:}\;& F_{\max}=\mu W_f=0.3\mu W \\[4pt]
\text{Retardation:}\;& a=\frac{F_{\max}}{m}=0.3\mu g \\[4pt]
& a=0.8\times0.3\times9.81\approx2.35\,\text{m/s}^2\approx2.4\,\text{m/s}^2 \\[6pt]
& \boxed{\text{Answer: } 2.4\,\text{m/s}^2\;(\text{Option B})}
\end{aligned}
$$
explanation please