B) Secondary spermatocytes

Explanation:
The process of spermatogenesis involves the formation of sperm cells in the male reproductive system. It consists of several stages, including meiosis, which is the process of cell division that produces haploid cells with half the number of chromosomes as the original cell.

During the first meiotic division, the primary spermatocytes, which are diploid cells, divide to form secondary spermatocytes. This division is known as reduction division because it reduces the chromosome number by half.

The primary spermatocytes undergo DNA replication in the S phase of interphase, which is followed by the first meiotic division or meiosis I. During meiosis I, the homologous chromosomes pair up and undergo crossing over, where genetic material is exchanged between chromatids. This process increases genetic diversity.

After crossing over, the homologous chromosomes separate and migrate to opposite ends of the cell, resulting in two cells called secondary spermatocytes. These secondary spermatocytes are haploid cells because they contain half the number of chromosomes as the original cell.

The secondary spermatocytes then enter the second meiotic division or meiosis II. During this division, the sister chromatids separate, resulting in the formation of four haploid cells called spermatids. Each spermatid contains a single set of chromosomes.

The spermatids then undergo a process called spermiogenesis, which involves further differentiation and maturation to form spermatozoa or sperm cells. This process includes the development of a head, midpiece, and tail, which are essential for sperm function.

In conclusion, at the end of the first meiotic division, the male germ cells differentiate into secondary spermatocytes, which are haploid cells. These secondary spermatocytes then undergo the second meiotic division to form spermatids, which further differentiate into spermatozoa.

During embryonic development the primordial germ cells migrate to the testis where they become Spermatogonia . At puberty the Spermatogonia proliferate rapidly by mitosis. some undergoes growth phase to become primary Spermatocytes that further undergoes through meiotic division on | to become secondary Spermatocytes. after completion of meiotic division || the secondary Spermatocytes produce spermatids which differential to form spermatozoa.