GPE = mgh
Where GPE is gravitational potential energy (J), m is the mass ob the object (kg), g is acceleration due to gravity (m/s²) and h is the height (m)
m = 4 kg
g = 9.8 m/s²
h = 3 m
By substitution,
GPE =  4 kg x 9.8 m/s² x 3 m
    = 117.6 J
     ≈ 118 J
Hence, the answer is D