Step 1: What decides topical potency?
For the same drug at the same concentration, the vehicle (base) decides how well the steroid penetrates the skin. Better penetration means higher clinical potency.
Step 2: Compare the vehicles.
Ointments are greasy, occlusive bases. They trap moisture and hydrate the stratum corneum, which greatly increases drug penetration into the skin. This occlusive effect makes the same steroid act more strongly.
Creams are emulsions that are less occlusive than ointments, giving moderate penetration.
Gels and lotions are lighter, less occlusive, and tend to dry on the skin, so penetration and potency are lower.
Step 3: Rank them.
At equal concentration the order of potency is roughly ointment > cream > gel/lotion. So the ointment gives the highest potency.
Step 4: Conclusion.
The most potent form is the ointment, option C.