Step 1: Understand what “directly opposite” means.
If one child is directly opposite another in a circular arrangement, the distance between them is half of the total number of children. That is:
\[
\frac{N}{2} = \text{difference in their positions}
\]
Step 2: Compute the position difference.
\[
28 - 3 = 25
\]
So the two children are 25 positions apart along the circle.
Step 3: Use the formula.
\[
\frac{N}{2} = 25 \quad \Rightarrow \quad N = 50
\]
Step 4: Conclusion.
Thus, the total number of children standing around the circle is 50, making the correct answer (B).