$\underline{\textbf{Answer:}\Rightarrow}\;\mathbf {(B)}$
$\underline{\textbf{Explanation:}\Rightarrow}$
Round Trip propogation delay $=80\;\text{ms}$
Frame Size $=32\times 8\;\text{bits}$
Transmission Time $=\mathbf{\dfrac{L}{B}} = \dfrac{32 \times 8}{128} \;\text{ms} = 2\;\text{ms}$
Let $\mathbf n$ be the window size.
Utilization $=\mathbf{\dfrac{n}{1+2a}}$, where $\mathrm {a = \dfrac{Propogation\; time}{transmission\; time}} = \dfrac{\mathrm n}{1+\dfrac{80}{2}}$
For maximum Utilization Efficiency $ = 1$
$\Rightarrow 1 = \dfrac{\mathrm n}{1+\dfrac{80}{2}}\\ \Rightarrow\mathrm n = 41$
Which is close to option $\mathbf{ (B)}$
$\therefore\;\mathbf {(B)}$ is the correct answer.