The correct option is B 27
Cilia in an animal cell have 9 + 2 arrangement of microtubules. Microtubules are present as doublets at the periphery while 2 singlet microtubules are present at the centre. Hence, a minimum of 20 microtubules is required to form a single cilium. 540 microtubules will form 540/20, i.e., 27 cilia. Therefore, the cell can form 27 cilia at maximum.