Multiply the masses by the respective distances:
(12 kg) (2 m) = 24 J
(25 kg) (1 m) = 25 J
so the heavier bag takes more work to lift, and (b) is the answer.
(d) is technically correct if the sacks are carrying different contents whose masses are not equal, but since we don't know what's inside each sack, assume 12 kg and 25 kg are the masses of each sack *and* their contents.
