Step 1: Understanding the Concept:
The second excited state is \(n = 3\) (ground state \(n = 1\), first excited \(n = 2\)).
Step 2: Transitions:
The electron can go \(3\to2\), \(3\to1\) and \(2\to1\). That is 3 different lines.
Using the formula \(\frac{n(n - 1)}{2} = \frac{3\times2}{2} = 3\).
Final Answer:
The maximum number of spectral lines is 3, option (B).
\[ \boxed{3} \]