To answer this question we needd to remember how meny ATP, NAD and FAD are produced on each step of cellular respiration, so the account is a follows:
Glycolisis, 2ATP, 2NADH = 6ATP
Aerobic phase (krebs cycle, Acetil CoA), 4ATP, 2FADH, 8NADH= 32 ATP
Now we must remember that in glycolysis we spent 2ATP so the net production of the whole process is 38 ATP minus 2 ATP, which gives us 36ATP.
Therefore we can say that the correct answer is option C as 38 ATP are produced in total.