(b) Bullet will take $\frac{100}{1000} = 0.1\sec\ $to reach target.
During this period vertical distance (downward) travelled by the bullet $= \frac{1}{2}gt^{2} = \frac{1}{2} \times 10 \times (0.1)^{2}m = 5cm$
So the gun should be aimed $5\ cm$ above the target