**Core Concept**
The **Meckel's diverticulum** is a congenital anomaly of the small intestine, representing a vestigial remnant of the **omphalomesenteric duct**. It is usually located in the **ileum**, approximately 60 cm from the **ileocecal valve**. This anatomical structure is of clinical significance due to its potential to cause complications such as bleeding, obstruction, or inflammation.

**Why the Correct Answer is Right**
The correct answer is based on the typical location of the **Meckel's diverticulum**, which is usually within 60-100 cm from the **ileocecal valve**. The average distance is around 60 cm, but it can vary. The **Meckel's diverticulum** is a true diverticulum, containing all layers of the intestinal wall, and its location is crucial for diagnosis and treatment of related complications.

**Why Each Wrong Option is Incorrect**
**Option A:** This option is incorrect because it suggests a distance that is too short from the **ileocecal valve**.
**Option B:** This option is also incorrect as it proposes a distance that is too long.
**Option D:** Similarly, this option is incorrect due to its excessive distance from the **ileocecal valve**.

**Clinical Pearl / High-Yield Fact**
Remember that the **Meckel's diverticulum** is often diagnosed incidentally during imaging studies or surgery, and its location is critical for surgical planning. The **rule of twos** can be applied: it occurs in about 2% of the population, is usually about 2 cm in diameter, and is located about 60 cm from the **ileocecal valve**.

**Correct Answer:** C. 100 cm from the ileocecal valve, with the understanding that the typical distance is around 60 cm, but the question asks for the maximum distance, which can be about 100 cm.