Final answer:
At the beginning of prophase 1, there are 46 chromosomes in the germ cell that will develop into a human sperm cell.
Step-by-step explanation:
The process of spermatogenesis begins with mitosis of the diploid spermatogonia. These cells are diploid (2n) and have 46 chromosomes. However, mature gametes are haploid (1n) and contain 23 chromosomes. This means that the germ cell that will develop into a human sperm cell at the beginning of prophase 1 will have 46 chromosomes.