The true statement is SPERM AND EGG CELLS ARE MADE DURING MEIOSIS.
Meiosis is a special type of nuclear division which segregates one copy of each homologous chromosome into each new "gamete". It reduces the number of set of chromosomes by half, from 46 to 23, so that when gametic recombination or fertilization occurs the ploidy of the parent will be reestablished.
Spermatogonia are the cells in the testes that will undergo meiosis while Oogonia are the egg cells that will undergo meiosis.