Concept:
The motion of objects traveling over spaces is governed by the core relation:
\[
\text{Distance} = \text{Speed} \times \text{Time}
\]
When multiple moving objects traverse the exact same total distance ((D = constant)), their speed and elapsed travel time become inversely proportional to each other. That means:
\[
\text{Speed} \propto \frac{1}{\text{Time}} \quad \Rightarrow \quad \frac{S_A}{S_B} = \frac{T_B}{T_A}
\]
Step 1: Construct the time equations using the inverse proportionality principle.
We are given the ratio of the traveling speeds of Car A and Car B:
\[
S_A : S_B = 3 : 4 \quad \Rightarrow \quad \frac{S_A}{S_B} = \frac{3}{4}
\]
Since the travel distance is identical for both entities, the inverse time relationship holds:
\[
\frac{T_B}{T_A} = \frac{S_A}{S_B} = \frac{3}{4}
\]
This can be rewritten linearly to model their travel times via a common proportionality constant factor, say (x):
\[
T_B = 3x
\]
\[
T_A = 4x
\]
Step 2: Substitute the specific variables given inside the text.
The question establishes that Car B takes exactly (t) minutes to complete the tracking journey.
\[
T_B = t = 3x \quad \Rightarrow \quad x = \frac{t}{3}
\]
Therefore, the travel time for Car A can be expressed dynamically in terms of (t):
\[
T_A = 4x = 4\left(\frac{t}{3}\right) = \frac{4t}{3}
\]
Step 3: Introduce the absolute time difference given in the problem statement.
Car A takes 30 minutes longer than Car B to finalize the course. Therefore:
\[
T_A - T_B = 30 \text{ minutes}
\]
Substitute the expressions for (T_A) and (T_B) in terms of (t) into this relationship:
\[
\frac{4t}{3} - t = 30
\]
Step 4: Perform linear isolation to evaluate the target parameter (t).
Find a common denominator on the left-hand side of the linear equation:
\[
\frac{4t - 3t}{3} = 30
\]
\[
\frac{t}{3} = 30
\]
Multiply both sides of the expression by 3 to compute the final answer:
\[
t = 30 \times 3 = 90 \text{ minutes}
\]
Thus, the value of (t) is 90 minutes, which perfectly matches Option (B).