The correct option is B 101
In angiosperms, the female gametophyte is produced inside megasporangium after meiotic cell division in megaspore mother cell. When meiosis occurs in megaspore mother cell, three of the four megaspores degenerate and only one, called functional megaspore, develops further. The functional megaspore forms ovule inside which develops female gametophyte or the embryo sac. Because three megaspores produced after reduction division degenerate, the number of meiotic cell divisions required to produce 101 female gametophytes will be 101.