Ans: The entire test can be thought to be divided into 4 parts each divided by a break of 12-minutes. The below figure should give the idea:
Total duration= 3 hrs= 180 minutes.
Break time = 12*3= 36 minutes.
Remaining time= 180 -36= 144 minutes.
Required part for each part of the test = 144/4 = 38 minutes. Option C.