Answer: B
The compound is 2-(4-methoxyphenyl)ethyl mesylate labelled at C1. The aryl ring displaces mesylate to form a symmetrical spiro phenonium ion in which both CH2 carbons are equivalent. Acetate opens it at either carbon with equal probability, so half of the product has the label on the CH2-OAc carbon and half on the benzylic carbon. The answer is 50 percent.