In an experiment to determine the figure of merit of a galvanometer by the half-deflection method,a student constructed the following circuit. He unplugged a resistance of $5200 \ \Omega$ in $R$. When $K_1$ is closed and $K_2$ is open,the deflection observed in the galvanometer is $26 \ \text{div}$. When $K_2$ is also closed and a resistance of $90 \ \Omega$ is removed in $S$,the deflection becomes $13 \ \text{div}$. The resistance of the galvanometer is nearly: (in $\Omega$)

• A
  $45.0$
• B
  $103.0$
• C
  $91.6$
• D
  $116.0$