At balance the arm ratios satisfy (Rₓ+jωLₓ)/R₂=(R₃+1/(jωC₃))/(1/(jωC₁)). Expanding the right side gives C₁/C₃+jωR₃C₁. Equate real and imaginary terms: Rₓ=R₂C₁/C₃ and Lₓ=R₂R₃C₁. Thus B.
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