It should be (B).
When the head starts from $180$. It seeks the nearest track which is $181$. Then, from $181$ it seeks the nearest one which is $178$ and $184$. But the difference in both from $181$ is same and as given in the question. If there is a tie then the head wont change its direction, and therefore to change the direction we need to consider $178$. and thus we can eliminate option (A) and (C).
Coming next to option (B) and (D).
Following the above procedure you'll see that option (D) is eliminated on similar ground. And thus you can say option (B) is correct.