d
Initially, $\frac{ P }{ Q }=\frac{40 cm }{60 cm }=\frac{2}{3}$
Finally, $\frac{ P + x }{ Q }=\frac{80 cm }{20 cm }=\frac{4}{1} \ldots(2)$
Divide $(2)$ by $(1)$
$\frac{ P + x }{ P }=4 \times \frac{3}{2}=6$
$1+\frac{ x }{ P }=6 \Rightarrow \frac{ x }{ P }=5$
$\therefore x =5 P =5 \times 4=20 \Omega$