The language can be further described systematically as :
(n-k) is odd fine..This means that either n or k will be odd since if both are even or odd then difference will be even..
Similar is the case for (m - l)..Hence we can redefine the language as :
L = { ai bj ck dl | if(i is odd and l is even then j is odd and k is even or vice versa } U
{ ai bj ck dl | if(i is even and l is odd then j is odd and k is even or vice versa }
Now each of the parts described can be done by finite automata and hence regular..
So L which is union of these parts is also regular [Also follows from the fact that union of regular langauges is regular]
So L is regular ..
Hence A) is the correct answer..