To illustrate, let's say your current population is P = 100. In one year, you get:
Emigrants = 20 20 people leave, so P = 100 - 20 = 80
Immigrants = 15 15 new people arrive, so P = 80 + 15 = 95
Births = 10 10 new children are born, so P = 95 + 10 = 105
Deaths = 5 5 people die, so P = 105 - 5 = 100
A. (20-15)+(10-5)= 5 +5 = 10 A net gain of 10 people, P = 110
B. (15 -20)+(10-5) = -5 + 5 = 0 A net gain of 0 people, P = 100
C. (10+5)-(20+15) = 15 - 35 = -20 A net loss of 20 people, P = 80
D. (10-5)-(20+15) = 5 - 35 = -30 A net loss of 30 people, P = 70
B is the answer because Immigrants and Births are additions to the population, Emigrants and Deaths are subtractions.