From the above question

we apply VBODMAS rule,

$=\frac{{\displaystyle \frac{1}{5}+999\frac{494}{495}\times 99}}{4}=?$

Convert the mixed number to an improper fraction

$=\frac{{\displaystyle \frac{1}{5}+\frac{494999}{495}\times 99}}{4}=?$

Reduce the numbers

$$\begin{gathered} =\frac{{\displaystyle \frac{1}{5}+\frac{494999}{5}}}{4}=? \\ add the fractions \\ =\frac{99000}{4} (reduce the fraction) \\ =24750 \end{gathered}$$

Hence, option D is correct.