Step 1: Convert all temperatures to the same scale (Celsius).
Step 2: Convert \(100\,\text{K}\) to Celsius.
\[
^\circ\text{C} = K - 273 = 100 - 273 = -173^\circ\text{C}
\]
Step 3: Convert \(-13^\circ\text{F}\) to Celsius.
\[
^\circ\text{C} = \frac{5}{9}(F - 32)
\]
\[
^\circ\text{C} = \frac{5}{9}(-13 - 32) = \frac{5}{9}(-45) = -25^\circ\text{C}
\]
Step 4: Write the remaining values in Celsius.
\[
-20^\circ\text{C}, \quad -23^\circ\text{C}
\]
Step 5: Compare all temperatures in Celsius.
\[
-173^\circ\text{C},\ -25^\circ\text{C},\ -20^\circ\text{C},\ -23^\circ\text{C}
\]
The highest temperature (closest to zero) is:
\[
-20^\circ\text{C}
\]
But among the converted values:
\[
-25^\circ\text{C}>-173^\circ\text{C}
\]
Comparing all options correctly:
\[
-20^\circ\text{C} \text{ is higher than } -23^\circ\text{C}
\]
However, option (B) corresponds to \(-25^\circ\text{C}\), which is lower than \(-20^\circ\text{C}\).
Thus, re-check:
Highest = \(-20^\circ\text{C}\)
Final Answer:
\[
\boxed{\text{(C)}}
\]