To set up the inequality representing the situation given:
Let \( x \) be the number of 18-seater buses.
The total number of seats provided by the buses includes:
- 48 seats from the 48-seater bus
- \( 18x \) seats from the \( x \) number of 18-seater buses
The total number of seats must be less than or equal to 300 passengers. Therefore, the inequality can be set up as:
\[ 48 + 18x \leq 300 \]
This means the correct option is:
48 + 18x ≤ 300.