Step 1: Initial balance
\(\frac{l}{100-l}=\frac23\) gives \(l=40\) cm.
Step 2: New balance
A shunt lowers the \(3\,\Omega\) resistance, so the balance point moves toward the other side by \(22.5\) cm: \(l^{\prime}=62.5\) cm.
\(\frac{62.5}{37.5}=\frac{2}{R^{\prime}}\), so \(R^{\prime}=1.2\,\Omega\).
Step 3: Shunt
\(\frac{3X}{3+X}=1.2\) gives \(3X=3.6+1.2X\), so \(X=2\,\Omega\). Option (B).
Final Answer:
\(X=2\,\Omega\), option (B).
\[ \boxed{\text{(B) }2\,\Omega} \]