The correct option is A 40%
We can calculate the efficiency of respiration if we know the total energy content in glucose and the energy content in the ATP generated. When one molecule of glucose is completely metabolised into carbon dioxide and water, 36 or 38 ATP molecules are generated. It is generally accepted that one molecule of ATP has 7.3 kcal per mole energy, so 38 ATP molecules will provide 277.4 kcals per mole and the energy content in a molecule of glucose is 686 kcal. Thus, the efficiency of cellular respiration comes out to be 277.4/686, i.e., 40 percent.