The burn of calories is related to gender, mass and the age. These characteristics are the same for both individuals, so you have to look for the effect of the body fat percentage.
Muscles ara active tissue which implies that at rest they burn calories in a bigger proportion than fat. So, the male with more muscles will likely burn more calories at rest.
The lower the fat percentage the higher the muscle percentage.
Than drives you to conclude that the male with 13% of body fat will burn more calories at rest than the male with 29% of body fat.
