Solution
We can denote every vertex by some letters as shown in the figure.
The squares are:
ABDC, APQI, PBNQ, QNDO, IQOC, IPDO, JKPI, PLMN, ONEF, OGHI. (=10 in number)
The rectangles are:
ABNI, INDC, APOC, PBDO, HPBG, LIOM, JKNO, PIFE, JKEF, HLMG. (=10 in number)
So, total number of squares and rectangles = 10+10 = 20
So, option C is the correct answer.
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