Answer: $21.78
Explanation:
Given : A rectangular picture frame measures 4.0 inches by 5.5 inches. 
We know that the area of rectangle = 

Then, the area of the rectangular picture = 

Also, it is given that , to cover the picture inside the frame with glass costs $0.99 per square inch. 
Then, the cost of the glass to cover the picture = $0.99 x Area of picture 
⇒ The cost of the glass to cover the picture 

∴The cost of the glass to cover the picture = $21.78
Hence, the correct answer is Option D. $21.78