Answer:
Option: A is the correct answer.
             A.    Health
Step-by-step explanation:
Clearly we could see that the category health hold the same cost of living in both Atlanta and Philadelphia.
As the cost of health in Philadelphia is: 102
and the cost of health in Atlanta is: 104
While in the other categories the cost of living in both have more deviations as compared to health.
    Category                 Philadelphia        Atlanta        Deviation
Transportation               117                       104          117-104=13
Utilities                           130                      93            130-93=37
Housing                          56                      134           134-56=78
 Food                              106                      100          106-100=6
 Overall                            92                      112            112-92=20