The correct option is C 40Ω
Consider the circuit shown in figure. Let I is the initial current through circuit and R is the resistance of galvanometer.
When key K is pressed the shunt will be connected to the galvanometer in parallel.
Since, shunt and galvanometer are in parallel, voltage across them is same.
Hence,
I2R=I240 ................................(since,V=IR)
⇒R=40Ω