Concept:For a rectangle, perimeter is twice the sum of length and breadth, while area is length multiplied by breadth.Explanation:Given length l=10 cm and perimeter P=28 cm.Use the perimeter formula: P=2(l+b).Substitute the values: 28=2(10+b).Divide both sides by 2: 14=10+b.Therefore, breadth b=14−10=4 cm.Now find the area: A=l×b=10×4.So, A=40cm2.Answer:40cm2 (Option B).