Correct option is (B) tanθ = tanθ2 − tanθ1
Let ZA be the Impedance of element A, and ZB be that of element B. Initially; when R is connected to A;

Given that current is lagging behind voltage by angle ‘θ1 ’

When R is connected to B

Given that current leads voltage by ‘θ2 ’

Using same method, when R, A, B are connected,
