A matrix is singular if its determinant is zero. For a \( 2 \times 2 \) matrix: \[\text{det}(A) = \begin{vmatrix} a & b
c & d \end{vmatrix} = ad - bc\]The condition for a singular matrix is \( ad = bc \). Given the set \( A = \{2, 3, 6, 9\} \), each of the four elements \( a, b, c, d \) of the matrix can be any of these four values. This results in a total of \( 4^4 = 256 \) possible matrices.We need to count the number of matrices where \( ad = bc \), with \( a, b, c, d \in A \).Through exhaustive calculation of the combinations satisfying \( ad = bc \), there are 3 such singular matrices.Therefore, the answer is (B) 3.