Step 1: Use the half-life:
For first order, $t_{1/2} = 0.693/k$. Convert $k$ first: $23.03 \text{ min}^{-1} = 23.03/60 = 0.3838 \text{ s}^{-1}$.
$t_{1/2} = 0.693/0.3838 = 1.806$ s.
Step 2: Count half-lives:
75 % completion means two half-lives, because 100 to 50 to 25 percent remains.
$t_{75\%} = 2 \times 1.806 = 3.61$ s.
Step 3: Match:
This agrees with option (B), 3.6 s. One half-life, 1.8 s, would only give 50 % completion and is not offered.
Final Answer:
$t \approx 3.6$ s, option (B).
\[ \boxed{3.6 \text{ s (B)}} \]