Explanation: 
R-value is defined as thermal resistance divided by the unit area. It shows how an object resists the flow of heat. If the R-value of an object is more, then it means higher resistance i.e. good insulating properties. 
R-value depends on 
(1) Thickness of material. 
(2) The density of a material. 
(3) Insulation type. 
Here, 24 cm brick and 15 cm fiberglass have the same R-value, it means both materials have the same insulating materials. 
So, correct option is (b) "both materials have the same insulating ability".