Let unknown quantity be 'p'.
18% of 680 - p = 68.7
18% of 680 - 68.7 = p
18% of 680
$$=18\times680 \div 100$$
$$=12240 \div 100$$
$$=122.4$$
18% of 680 - 68.7 =122.4-68.7
18% of 680 - 68.7 =53.7
Therefore,
$$p=53.7$$
Hence, Correct option is B.
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