The correct option is (a) A.R and M.O Costs
The best explanation: The expenditure on Annual repair (A.R) and Maintenance (M.O) costs are reduced with the lining of a canal. The expenditure maybe due to removal of weeds and plants, minor repairs like covering cracks, leakages, and undulations in the bed, removal silt deposited on the bed. So, therefore if lining is done the expenditure (costs) can be reduced.