The correct option is D 25
20m=22m×5m
We find the exponent of 2,5 in 100 !
Exponent of 2,
m1=[1002]+[10022]+[10023]+⋯
=50+25+12+6+3+1
=97
Exponent of 5,
m3=[1005]+[10052]+[10053]+⋯
=20+4
=24
N is not an integer if
2m>97 or m>24
i.e., m>48.5 or m>24
Therefore, the smallest positive integer m for which N is not an integer is 25.