As the VOR is on the same Meridian directly south it's on the 360 True radial from the VOR. With VOR's the variation is taken at the station which in this case is 26*W. Meaning your mag bearing from the station is 360* + 26* (variation west, magnetic best) giving you an answer of 026*. This is not an option which is typical of the CAA so I'd go for answer a) 028 which seems to be the closest.
If I'm off the mark here, please let me know.
Hope this helps.