(B)

Given,

TP and TQ are tangents.

Therefore, radius drawn to these tangents will be perpendicular to the tangents.

Thus, OP ⊥ TP and OQ ⊥ TQ

∠OPT = 90°

∠OQT = 90°

In quadrilateral POQT,

Sum of all interior angles = 360°

∠OPT + ∠POQ +∠OQT + ∠PTQ = 360°

90°+ 110° + 90° + ∠PTQ = 360°

∠PTQ = 70°