The correct option is A 132
Oxidation of of palmitic acid yields 7 NADH + 7 FADH2 + 8 acetyl-CoA in 7 cycles of mitochondrial beta oxidation. Every acetyl-CoA yields 3 NADH + 1 FADH2 + 1 GTP (=ATP) during Krebs cycle. Considering an average production of 3 ATP/NADH and 2 ATP/FADH2 using the respiratory chain, you have 132 ATP molecules. Thus, option A is correct.