The correct option is C Both are made up of N-acetylglucosamine
The cell wall is the outer hard protective covering of plant cells, fungal cells and some bacterial cells. The fungal cell wall is made up of fungal cellulose or fungal chitin. Fungal cellulose or chitin microfibrils are made of bundles of unbranched chains of β-1,4 acetyl glucosamine residues. The bacterial cell wall is made up of peptidoglycan or murein or mucopeptide. Peptidoglycan has acetyl glucosamine and acetyl muramic acid with small peptide chains. Thus, the correct answer is option C.