Explanations:

To maintain a healthy weight, it is important to balance the number of calories consumed with the number of calories burned. If an individual has exceeded their ideal weight, it means that they have been consuming more calories than their body requires. To lose weight and reach their ideal weight, they need to create a calorie deficit by cutting down on their daily calorie intake.

Calculating the Calorie Deficit:
- To calculate the calorie deficit required for weight loss, it is necessary to determine the individual's daily calorie needs based on factors such as age, gender, height, weight, and activity level.
- Once the daily calorie needs are determined, a calorie deficit of around 500-1000 calories per day is generally recommended for safe and sustainable weight loss.
- This calorie deficit can lead to a weight loss of approximately 1-2 pounds per week, as one pound of body weight is roughly equivalent to 3500 calories.

Choosing the Correct Option:
The question asks how many calories should be cut per day if an individual has exceeded their ideal weight. Out of the given options, option 'B' suggests cutting 100 calories per day.

Explanation for Choosing Option 'B':
- Cutting 100 calories per day would create a calorie deficit of 100 calories, assuming the individual was previously consuming their daily calorie needs.
- This calorie deficit of 100 calories per day would lead to a weight loss of approximately 0.2 pounds per week (100 calories deficit x 7 days = 700 calories deficit per week, and 700 calories / 3500 calories per pound = 0.2 pounds).
- While a weight loss of 0.2 pounds per week may seem small, it is important to remember that slow and steady weight loss is generally more sustainable and easier to maintain in the long run.
- Additionally, cutting 100 calories per day is a manageable and realistic goal for most individuals, as it does not require drastic changes to their diet.

Conclusion:
In conclusion, if an individual has exceeded their ideal weight, it is recommended to create a calorie deficit through a combination of reducing calorie intake and increasing physical activity. The correct option 'B' suggests cutting 100 calories per day, which can lead to a gradual and sustainable weight loss over time. However, it is important to consult with a healthcare professional or a registered dietitian to determine the appropriate calorie deficit and create a personalized weight loss plan.