The correct option is B 40%
When the anther matures and dehisces, each microspore in a tetrad separates. Each micropsore undergoes a mitotic division to produce two cells separated by a wall made of callose
(1) A vegetative cell
(2) A generative cell
In over 60% of the angiosperms, the pollen is shed during this 2-celled stage.
In about 40% of the angiosperms, the generative nucleus undergoes mitosis and gives rise to 2 male gametes. The pollen grains are shed during this 3-celled stage.