B is correct. Accrued interest ($i_a$) is computed as follows:

$i_a = c \frac{t}{T}$

where $t$ is the number of calendar days between the last coupon date and the settlement date, $T$ is the number of calendar days between the last coupon date and the next coupon date. Given the information provided:

$t = 184 - 37 = 147$

and

$c = \text{face value} \times \frac{\text{coupon rate}}{2} = USD\ 100 \times \frac{3\%}{2} = USD\ 1.5$

Thus, $i_a = 1.5 \times \frac{147}{184} = USD\ 1.1984$

The clean (quoted) price of the bond is the dirty (cash) price of the bond less accrued interest:

$\text{Clean price} = \text{dirty price} - \text{accrued interest} = 98.13 - 1.1984 = USD\ 96.9316$