The total number of squares and rectangles in the following figure is:

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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