Answer: B
In cis-1,4 one group is axial and one equatorial in either chair. One chair has axial methyl (strain 7.3) and the other axial tert-butyl (strain 20.0). The difference = 20.0 - 7.3 = 12.7 kJ/mol, with tert-butyl equatorial and methyl axial in the more stable chair.