When car is at the top of the hill its whole energy is stored in the form of gravitational potential energy

so when height of the car becomes half then its potential energy is given as

so final potential energy when car falls down by half of the height will become half of the initial potential energy
So it is U = 50 MJ after falling down
Now by energy conservation we can say that final potential energy + final Kinetic energy must be equal to the initial potential energy of the car
So here at half of the height kinetic energy of car = 100 - 50 = 50 MJ
so we can say at this point magnitude of potential energy and kinetic energy will be same
A. the same as the potential energy at that point.