Final answer:
The ceiling exerts an equal and opposite force of 100 N on the person, following Newton's Third Law of Motion.
Step-by-step explanation:
When standing in a low tunnel and pushing against the ceiling with a force of 100 N, by Newton's Third Law of Motion, the ceiling exerts an equal and opposite force of 100 N on you. This is because for every action, there is an equal and opposite reaction. Hence, if you push against an object with a certain force and there is no acceleration or movement, that object must be pushing back with the same force.