The first point to note is that the question doesn't specify a True or Magnetic Bearing.
Nor does it specify whether the value of the Variation is applicable at the aircraft or at the NDB. Most questions of this nature tend to give two different values for Variation, one at the aircraft and one at the NDB, to test your knowledge of which one to apply. NDBs emit omni-directional signals, the bearing of which is measured at the aircraft on the ADF and therefore, if applicable, Variation is applied at the aircraft.
If the question was looking for a True Bearing from the NDB to the aircraft then the answer would be 319°T.
C = 209°C
D = -7°
M = 202°M
V = 18°E
T = 220°T
(T)HDG + RB = QUJ
220°T + 279° = 499° (-360°) = 139°T
The Reciprocal (QTE) from the NDB to the aircraft = 139°T + 180° = 319°T
If, on the other hand, it was looking for a Magnetic Bearing from the NDB to the aircraft then the answer would be 301°M.
C = 209°C
D = -7°
M = 202°M
(M)HDG + RB = QDM
202°M + 279° = 481° (-360°) = 121°M
The Reciprocal (QDR) from the NDB to the aircraft = 121°M + 180° = 301°M
We have two potentially correct answers:
301°M
319°T
Being a multiple choice exam, which one fits the given answer options?
As you've already given the 'correct' answer as 301°M it seems that Magnetic Variation is being ignored.