The correct option is C 40 cm
Given:
m=10
L=44 cm
We know that, in normal adjustment, the final image is formed at infinity.
The angular magnification is given by,
m=fofe
⇒10=fofe
⇒fo=10fe
Also, tube length,
L=fo+fe
⇒44=10fe+fe
⇒fe=4 cm
So, fo=10fe=10×4=40 cm
Hence, option (C) is the correct answer.