Step 1: Think of this as Zeeman-type splitting. Each spin state shifts by an energy $\mu_B B$; the parallel state is lowered and the anti-parallel state raised (or vice versa), giving a gap of $2\mu_B B$.
Step 2: Keep everything in eV from the start. First express the Bohr magneton in eV/T:
\[\mu_B = \frac{9.3 \times 10^{-24}\ \text{J/T}}{1.6 \times 10^{-19}\ \text{J/eV}} = 5.8125 \times 10^{-5}\ \text{eV/T}\]
Step 3: The gap is
\[\Delta U = 2\mu_B B = 2 \times 5.8125 \times 10^{-5} \times 1.2\ \text{eV}\]
Step 4: Evaluate:
\[\Delta U = 2 \times 6.975 \times 10^{-5} = 13.95 \times 10^{-5}\ \text{eV}\]
The same numerical answer confirms option (B).
\[\boxed{\Delta U = 13.95 \times 10^{-5}\ \text{eV}}\]