'Equivalent' is not used for countable nouns. So 'A' is incorrect.
'The number of' and 'as many as' are redundant in 'C'.
'The number of female is the number of male' is awkward construction in 'D'.
'Equal numbers' is unidiomatic in 'E'.
'As many female as male students' is the correct phrase in 'B'.
Hence 'B'.
(EFFECTIVE, It seems you are doing some revision of SC questions.)



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