Silvio placed a number above the 1 in 142 because he was regrouping during the addition process. Specifically, the correct reason is:
B. The sum of 4 tens and 9 tens is 13 tens, which is regrouped as 1 hundred and 3 tens.
This explains why Silvio wrote a 1 above the 1 in 142; it indicates that he carried over 1 hundred from the addition of the tens column.