What are the similarities in plant and animal cells

Structurally, plant and animal cells are very similar because they are both eukaryotic cells. They both contain membrane-bound organelles such as the nucleus, mitochondria, endoplasmic reticulum, golgi apparatus, lysosomes, and peroxisomes.

Most likely a is the answer - because  you generate   38 atp's but also consume an atp.   each atp gives approx. less than 4 kcal so probably a is the closest answer.