Smaller rectangles = (ABGF) , (BCHG) , (CDIH) , (FGKL) , (GHLM) , (HIMN)
Rectangles formed by 2 rectangle = (ACHF) , (BDIG) , (FHMK) , (GINL) , (ABLK) , (BCML) , (CDNM)
Rectangles formed by 3 rectangle = (ADIF) , (FINK)
Rectangles formed by 4 rectangle = (ACMK) , (BDNL)
Rectangles formed by 6 rectangles = (ADNK)
Thus, total rectangles = 18
=> Ans - (D)
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