The correct option is B 40
Photorespiration required chloroplast, mitochondria and peroxisome to complete the process. At high temperature and high oxygen concentration, one RuBP oxygenase oxidizes RuBP to produce phosphoglycolate then glyoxylate and then glycine. Two glycine molecules in addition to alpha-ketoglutarate produce serine molecule. Therefore, to produce 20 serine molecules, 40 RuBP molecules are required.