$$\textbf{Step -1: Find the probability of finding all the defectives in the twelfth testing in both cases.}$$
$$\text{Let }A_1=\text{ the event that the lot contain 2 defective articles.}$$
$$A_2=\text{ the event that the lot contains 3 defective articles.}$$
$$A=\text{ the event that the testing procedure ends with the twelfth testing.}$$
$$\text{It is given that,}$$
$$P(A_1)=0.4\text{ and }P(A_2)=0.6$$
$$\text{The testing procedure ending at the twelfth testing means that all the defective articles must be}$$
$$\text{found in the first eleven testing except one which will be found at the twelfth testing.}$$
$$\text{In case the lot contains 2 defective articles,}$$
$$P(A|A_1)=\dfrac{^{2}C_{2}\times ^{18}C_{10}}{^{20}C_{11}}\times\dfrac{1}{9}$$
$$\text{Similarly, in case the lot contains 3 defective articles,}$$
$$P(A|A_2)=\dfrac{^{3}C_2\times^{17}C_7}{^{20}C_{11}}\times\dfrac{1}{9}$$
$$\textbf{Step -2: Find the required probability.}$$
$$\text{The required probability,}$$
$$=P(A)=P(A∩A_1)+P(A∩A_2)$$
$$=P(A_1)\times P(A|A_1)+P(A_2)\times P(A|A_2)$$
$$=0.4\times\dfrac{^{2}C_{2}\times ^{18}C_{10}}{^{20}C_{11}}\times\dfrac{1}{9}+0.6\times\dfrac{^{3}C_2\times^{17}C_7}{^{20}C_{11}}\times\dfrac{1}{9}$$
$$=0.4\times\dfrac{11}{190}+0.6\times\dfrac{11}{228}$$
$$=\dfrac{44}{1900}+\dfrac{66}{2280}$$
$$=\dfrac{99}{1900}$$
$$\textbf{Hence, the correct option is D.}$$