Solution:
The answer is (C). The restaurant bill is 180 euros, the diners are 5, so each must pay 36 euros. Whoever advanced more than this amount must receive money from whoever advanced less (and in particular from the two friends who paid nothing). However, since no one must receive a multiple of the single share, there will necessarily be at least 4 transfers of money. A possible solution with 4 is the following:
Aurelio gives 36 euros to Flaminia.
Flaminia gives 72 (the 36 she received from Aurelio plus the 36 she owes) euros to Regolo,
Regolo gives 75 (the 72 he received from Flaminia plus the 3 he owes) euros to Ennio
who gives 54 of them to Lucia (the 75 he received from Regolo minus the 21 due to him).
At this point Lucia receives exactly the 54 due to her (90−36=54) and each has paid their share.