The correct answer is: B. Dim decNums(3, 4) As Decimal
A two-dimensional array is an array that has two dimensions, or axes. The first dimension is the number of rows, and the second dimension is the number of columns. In this case, we want to declare a two-dimensional array that has three rows and four columns. So, we need to specify the number of rows in the first dimension, and the number of columns in the second dimension. The correct syntax for this is:
Dim arrayName(rows, columns) As dataType
In this case, we want to declare an array called decNums that has three rows and four columns. So, we would use the following syntax:
Dim decNums(3, 4) As Decimal
The other options are incorrect because they do not specify the correct number of rows or columns. Option A specifies two rows and three columns, Option C specifies three rows and two columns, and Option D specifies four rows and three columns.