a
For balancing condition we can write,
$R_{1}=R_{2} \frac{l}{100-l}$
in first case,
$R_{1}=R_{2} \frac{40}{100-40}=R_{2} \frac{4}{6}=R_{2} \frac{2}{3}$$...(1)$
in second case,
$R_{1}=\left(\frac{10 R_{2}}{10+R_{2}}\right) \frac{l}{100-l}=\left(\frac{10 R_{2}}{10+R_{2}}\right)\left(\frac{50}{100-50}\right)$
$R_{1}=\frac{10 R_{2}}{10+R_{2}}$
from$(1)$
$R_{2} \frac{2}{3}=\frac{10 R_{2}}{10+R_{2}}$
$-10 R_{2}+2 R_{2}^{2}=0$
$2 R_{2}=10$
$R_{2}=5 \Omega$
hence, $R_{1}=R_{2} \frac{2}{3}=(5) \frac{2}{3}=\frac{10}{3} \Omega$