What IOPS should be used with Storage I/O control (SIOC) to limitdisk throughput to roughly 15MPS if the guest application writes 64KB?

What IOPS should be used with Storage I/O control (SIOC) to limitdisk throughput to roughly 15MPS if the guest application writes 64KB?

A.
320

B.
240

C.
64

D.
150

Explanation:
64 KB * 240 = 15630 KB / 1024 = 15 MB
http://pubs.vmware.com/vsphere-50/topic/com.vmware.vsphere.resmgmt.doc_50/GUID- D964A753-0844-4343-A96F-27A4C769F92D.html
"The benefits and drawbacks of setting resource limits are described in Resource Allocation Limit. If the limit you want to set for a virtual machine is in terms of MB per second instead of IOPS, you can convert MB per second into IOPS based on the typical I/O size for that virtual machine. For example, to restrict a backup application with 64KB IOs to 10MB per second, set a limit of 160 IOPS."