Step 1: Relation between velocity and height.
For a body falling freely from height \(h\), velocity just before hitting ground is:
\[
v = \sqrt{2gh}
\]
Step 2: Expression for momentum.
Momentum is given by:
\[
p = mv = m\sqrt{2gh}
\]
Thus, momentum is proportional to \( \sqrt{h} \).
Step 3: Write relation for new height.
\[
p' = m\sqrt{2gh'}
\]
\[
\frac{p'}{p} = \sqrt{\frac{h'}{h}}
\]
Step 4: Use percentage increase.
Given increase in momentum is \(41.4\%\):
\[
p' = 1.414 \, p
\]
Step 5: Substitute in ratio.
\[
1.414 = \sqrt{\frac{h'}{h}}
\]
Step 6: Square both sides.
\[
\frac{h'}{h} = (1.414)^2 = 2
\]
Step 7: Final conclusion.
\[
x = 2
\]
\[
\boxed{2}
\]
Hence, correct answer is option (B).