The noun "regard" is uncountable, so we use "little" instead of "few."
"Little" indicates almost no regard, which fits the context.
The correct sentence should be:
"He has little regard for the rules."
Thus, the correct answer is "little" (Option C).
Arun’s present age in years is 40% of Barun’s. In another few years, Arun’s age will be half of Barun’s. By what percentage will Barun’s age increase during this period?