Let $T_1 = T and\; P_1 = P$
$T_2$ = (T + 1)
$P_2 = P + \large\frac{0.4P}{100}$
$= \large\frac{100.4}{100}P$
Using
$\large\frac{P_1V_1}{T_1} = \large\frac{P_2V_2}{T_2}$
$\large\frac{PV}{T} = \large\frac{100.4P\times V}{100\times(T+1)}$
$\therefore T = 250K = -23^{\large\circ}C$
Hence answer is (d)