Concept:
Potential energy of a magnetic dipole is
\[
U=-MB\cos\theta.
\]
Work done in rotating the dipole from \(\theta_1\) to \(\theta_2\) is
\[
W=MB(\cos\theta_1-\cos\theta_2).
\]
Step 1: Calculate work done for rotation through \(90^\circ\).
Initially the dipole is along the meridian,
\[
\theta_1=0^\circ.
\]
Final position:
\[
\theta_2=90^\circ.
\]
Hence,
\[
W_{90}
=
MB(\cos0^\circ-\cos90^\circ)
\]
\[
=
MB(1-0)
\]
\[
=
MB.
\]
Step 2: Calculate work done for rotation through \(60^\circ\).
\[
W_{60}
=
MB(\cos0^\circ-\cos60^\circ)
\]
\[
=
MB\left(1-\frac12\right)
\]
\[
=
\frac{MB}{2}.
\]
Step 3: Find \(n\).
\[
n
=
\frac{W_{90}}{W_{60}}
\]
\[
=
\frac{MB}{MB/2}
\]
\[
=2.
\]
\[\begin{aligned}
\boxed{2}
\end{aligned}\]
Hence, option \(\mathbf{(C)}\) is correct.