The correct answer is B. Loose sand.
Loose sand is the surface that will give the highest rolling resistance for a rubber tyred vehicle. This is because the sand particles are not tightly packed together, so there is a lot of space between them. This space allows the tyres to sink into the sand, which makes it more difficult for the vehicle to move forward.
Concrete is a hard, smooth surface that offers very little resistance to rolling tyres. Asphalt is a bit softer than concrete, but it is still a relatively smooth surface. Firm earth is also a relatively smooth surface, but it is not as smooth as concrete or asphalt.
Therefore, loose sand is the surface that will offer the most resistance to rolling tyres.