To be able to answer this item, we have to do the dimensional analysis depending on the given in each of the choices.
(a) 100 Japanese Yen (12.8575 Mexican Peso/101.96 Japan Yen) = 12.61 Mexican Peso (FALSE)
(b) 1 Chinese Yuan ( 1 U.S. dollar / 6.2471 Chinese Yuan) = 0.16 U.S dollar (FALSE)
(c) 1 U.S dollar (1.0853 Canadian dollar/ 1 U.S. dollar ) = 1.0853 Canadian dollar (TRUE)
Thus, the answer to this item is the third choice.