The correct option is B r=R
Let E be the emf of each cell and r be the internal resistance of each cell.
In series, net emf =NE and net internal resistance =Nr
Thus, current: iS=NENr+R
In parallel, net emf =E and net internal resistance =rN
Thus, current: iP=Er/N+R
Here, iS=iP
or, NENr+R=Er/N+R
or, Nr+R=r+NR
or, R(1−N)=r(1−N)
or, r=R