The spermatogonia are male germ cells that are present in seminiferous tubules. Each spermatogonium contains 46 chromosomes, differentiates to form primary spermatocytes periodically undergo meiosis. A primary spermatocyte completes first meiotic division (reduction division) and produces two haploid cells called secondary spermatocytes, which have only 23 chromosomes each. The secondary spermatocytes undergo second meiotic division to produce four equal, haploid spermatids. Thus, 12 diploid primary spermatocytes can produce 24 haploid secondary spermatocytes, which will produce 48 haploid spermatids. Each spermatid will develop into sperms.
Thus, correct answer is option B.