Concept:The ratio of two expenditures is found by dividing both amounts by their highest common factor to obtain the simplest whole-number form.Explanation:From the given data, the expenditure on health is 80 and the expenditure on agriculture is 120.Write the ratio as health to agriculture: 80:120.Find the highest common factor of 80 and 120.The HCF is 40.Divide both terms by 40: 80÷40=2 and 120÷40=3.Thus, the simplified ratio is 2:3.This is written as 2.3 in the options.Answer:2:3 (Option A).