Step 1: Find the horizontal component of Earth's magnetic field.
Given,
\[
B_V
=
0.3\times10^{-4}\text{ T},
\]
and
\[
\delta=45^\circ.
\]
Since
\[
\tan\delta
=
\frac{B_V}{B_H},
\]
we get
\[
B_H
=
\frac{B_V}{\tan45^\circ}
=
0.3\times10^{-4}\text{ T}.
\]
Step 2: Use the change in magnetic potential energy.
The magnet rotates in the horizontal plane, so only the horizontal component \(B_H\) is effective.
Magnetic potential energy is
\[
U
=
-MB_H\cos\theta.
\]
Initially, the magnet is along the east-west direction,
\[
\theta=90^\circ,
\]
so
\[
U_i=0.
\]
Finally, the magnet aligns along the north-south direction,
\[
\theta=0^\circ,
\]
thus
\[
U_f
=
-MB_H.
\]
Hence, the gain in kinetic energy is
\[
K
=
U_i-U_f
=
MB_H.
\]
Step 3: Calculate the kinetic energy.
Substituting,
\[
K
=
1.8
\times
0.3\times10^{-4}
=
5.4\times10^{-5}\text{ J}.
\]
Converting into
\[
\mu\text{J},
\]
\[
K
=
5.4\times10^{-5}\times10^6
=
54\ \mu\text{J}.
\]
Hence,
\[
\boxed{54\ \mu\text{J}}.
\]
Thus,
\[
\boxed{(B)}
\]
is the correct answer.