In 2021, the production of wheat increased over 2020 by the same percentage as in 2020 over 2019, and the export of wheat was 40%. The production of rice in 2021 increased by 20% and its export was the same as in 2020.What was the difference (in million tonnes) between the domestic consumption of wheat and rice in 2021?

Increase of Wheat production from 2019 to 2020: $$\frac{36-32}{32}\times\ 100=12.5\%$$
Wheat production in 2021: $$360\times\ 1.125$$ = 405
The domestic consumption would be $$60\%\ of\ 405$$

Rice production in 2021: $$280\times\ \frac{6}{5}=336$$
Domestic consumption would be $$60\%\ of\ 336$$

The difference between them would be :
= $$60\%\ of\ 405$$ - $$60\%\ of\ 336$$
=$$\frac{3}{5}\times\ \left(405-336\right)=\frac{3}{5}\times\ 69=\frac{207}{5}=41.4$$

Therefore, Option A is the correct answer.