Right choice is (a) 165
Easy explanation: Octal subtraction is done as follows:
417
– 232
________
165
The octal subtraction is the same as that of any other number system. The only difference is, like in a decimal number system, we borrow a group of 10, in a binary system we borrow a group of 2, in an octal number system, we borrow in groups of 8.