The correct option is D 100%
We know that, power factor,
cosϕ=RZ
Here, the impedance of the circuit is changing, but the resistance remains constant.
So,
cosϕ1=RZ1=12⇒Z1=2R
and,
cosϕ2=RZ2=14⇒Z2=4R
Now,
ΔZ=Z2−Z1=4R−2R=2R=Z1
Therefore, percentage change in the impedance is,
ΔZZ1×100=Z1Z1×100=100%
Hence, option (D) is the correct answer.