Step 1: Understanding molality.
Molality is defined as the number of moles of solute per kilogram of solvent. The formula for molality \( m \) is:
\[
m = \frac{\text{mol of solute}}{\text{kg of solvent}}
\]
Step 2: Calculating moles of urea.
The molar mass of urea is given as 60 g/mol. First, convert the mass of urea from mg to g:
\[
300 \, \text{mg} = 0.300 \, \text{g}
\]
Now, calculate the number of moles of urea:
\[
\text{moles of urea} = \frac{0.300}{60} = 0.005 \, \text{mol}
\]
Step 3: Calculating molality.
The mass of water is 30 g, which is equivalent to 0.030 kg. Now, calculate the molality:
\[
m = \frac{0.005}{0.030} = 0.166 \, \text{mol/kg}
\]
Step 4: Conclusion.
The correct answer is (D) 0.166 m.