CONCEPT: The question tests on basic application techniques used algebra
Let Jane sell "a" cookies 96 cents/cookie.
Thus total money earned from cookies = a*96 cents
Let Jane buy "b" popsicles 30 cents/popsicle.
Thus total money spent on popsicles = b*30
As she had no money left over, total money earned from cookies =total money spent on popsicles
=> a*96 = b*30
=> a = (b*30)/96
= b* 5/16
For a to be minimum, use b=16 and we have Minimum a =5. (OPTION B)