Given
$V_1$ = 0.418 litre
$P_1$ = 740 mm
$T_1$ = 300K
Since At STP $P_2$ = 760 mm = 1 atm
$V_2$ = ?
$T_2$ = 273K
We know that
$\large\frac{P_1V_1}{T_1} = \large\frac{P_2V_2}{T_2}$
$\large\frac{740\times0.418}{300}=\large\frac{760\times V_2}{273}$
$V_2 = 0.37 litre$
Hence answer is (B)