The correct option is B bacteria
N-acetyl muramic acid and N-acetyl glucosamine are the repeating units that make up peptidoglycan, which is a component of the bacterial cell wall.
Plant cell wall is made of cellulose, which is a polymer of glucose.
Animal cells do not have a cell wall.
Fungal cell wall is made of chitin, which is a polymer of N-acetyl glucosamine.