Step 1: Understanding the Concept
Liquefaction needs cooling below the critical temperature and applying pressure. Gases with strong intermolecular forces liquefy easily.
Step 2: Compare the Gases
\(\text{Cl}_2\), \(\text{NH}_3\) and \(\text{SO}_2\) have relatively strong forces, and high critical temperatures of about 417 K, 405 K and 431 K.
Step 3: Nitrogen
\(\text{N}_2\) is non polar with very weak forces, and its critical temperature is only about 126 K.
Step 4: Conclusion
Nitrogen is the most difficult to liquefy, option (B).
Final Answer:
Nitrogen gas is the most difficult to liquefy.
\[ \boxed{\text{(B) }\text{Nitrogen gas}} \]