1. Correct Answer: Option D: 9
 2. Explanation:
     To determine the maximum number of tiles that can be accommodated on the floor, we need to consider the dimensions of both the floor and the tiles, and how they can be arranged.
     Step 1: Convert dimensions to the same unit.
         ○ Floor dimensions: 4 m by 2.2 m
         ○ Convert to centimeters: 400 cm by 220 cm
         ○ Tile dimensions: 140 cm by 60 cm
     Step 2: Determine how many tiles fit along each dimension.
     ● Orientation 1: Place the tiles with the 140 cm side along the length of the floor (400 cm) and the 60 cm side along the breadth (220 cm).  
           ○ Along the length (400 cm):
         \[
         \left\lfloor \frac{400}{140} \right\rfloor = 2 \text{ tiles}
         \]
           ○ Along the breadth (220 cm):
         \[
         \left\lfloor \frac{220}{60} \right\rfloor = 3 \text{ tiles}
         \]
           ○ Total tiles in this orientation:
         \[
         2 \times 3 = 6 \text{ tiles}
         \]
     ● Orientation 2: Place the tiles with the 60 cm side along the length of the floor (400 cm) and the 140 cm side along the breadth (220 cm).  
           ○ Along the length (400 cm):
         \[
         \left\lfloor \frac{400}{60} \right\rfloor = 6 \text{ tiles}
         \]
           ○ Along the breadth (220 cm):
         \[
         \left\lfloor \frac{220}{140} \right\rfloor = 1 \text{ tile}
         \]
           ○ Total tiles in this orientation:
         \[
         6 \times 1 = 6 \text{ tiles}
         \]
     Step 3: Consider mixed orientations.
     ● Mixed Orientation: Use a combination of both orientations to maximize the number of tiles.  
           ○ Place 2 tiles of 140 cm along the length (280 cm) and 1 tile of 60 cm along the remaining length (120 cm).
           ○ Along the breadth (220 cm), place 1 tile of 140 cm and 1 tile of 60 cm.
           ○ Total tiles in this mixed orientation:
         \[
         2 \times 1 + 1 \times 1 + 1 \times 1 + 1 \times 1 = 9 \text{ tiles}
         \]
     Conclusion: The maximum number of tiles that can be accommodated on the floor is 9. Therefore, the correct answer is Option D: 9.