The correct option is B Both are made up of N-acetylglucosamine.
Fungi have a cell wall consisting largely of chitin and other polysaccharides. True fungi do not have cellulose in their cell walls.
Chitin is a polymer consisting mainly of unbranched chains of (1, 4)-linked-N-acetylglucosamine, or poly-(1, 4)-linked-N-acetylglucosamine (chitosan).
Bacterial cell wall is composed of peptidoglycan, which is composed of N-acetylmuramic acid and N-acetylglucosamine.
Thus, the correct answer is option B.