Step 1: Concept
Theobroma oil (Cocoa butter) is a polymorphic base, meaning it can exist in different crystalline forms ($\alpha$, $\beta$, $\beta'$, and $\gamma$) depending on the temperature it was heated to.
Step 2: Meaning
Each crystalline form has a distinct melting point. The stable form is the $\beta$ form, while others like $\beta'$ are metastable.
Step 3: Analysis
The $\alpha$ form melts at $\sim$22°C, the $\gamma$ form at $\sim$18°C, the stable $\beta$ form at $\sim$34.5°C, and the $\beta'$ (beta prime) form typically melts around 28°C.
Step 4: Conclusion
The melting point of the beta prime form is 28°C.
Final Answer: (C)