Step 1: Check by rebuilding
With $X=2$: $\frac{3\times2}{5}=1.2\,\Omega$. Balance condition: $\frac{l}{100-l}=\frac{2}{1.2}=\frac53$, so $l=62.5$ cm, a shift of $22.5$ cm. This confirms $X=2\,\Omega$.
Final Answer:
Option (B).
\[ \boxed{\text{(B)}} \]