In this question we can simplify this as,

(9.11% of 936) - (12.5% of 498) = ?

It can also be written as,

$\begin{array}{l}\Rightarrow (\frac{9.11}{100}\times 936)-(\frac{12.5}{100}\times 498)=?\\ \\ \Rightarrow \text{ (9.11}\times \text{9.36)}-\text{(12.5}\times \text{4.98) = ?}\\ \\ \Rightarrow \text{ (852696)}-\text{(62 .25) = ?}\\ \\ \Rightarrow \text{\hspace{0.17em}\hspace{0.17em}\hspace{0.17em}23.0196 =?}\end{array}$

Hence, Option C is correct.