The correct option is C 28
The inner transition elements are two series of elements known as the lanthanoids and actinoids.
They are usually shown below all the other elements in the standard view of the periodic table, but they really belong to periods 6 and 7.
The lanthanoid series consists of the 14 elements cerium through lutetium (atomic numbers 58-71), which immediately follow Lanthanum.
Likewise, the actinoid series consists of the 14 elements thorium through lawrencium (atomic numbers 90-103), which immediately follow Actinium.
So total 28 elements.