Let \( F_B \) be the buoyant force (upthrust) acting on the balloon.
This force is constant.
Case 1: Balloon descending with acceleration 'a'.
The forces acting are: weight \(mg\) downwards, buoyant force \(F_B\) upwards.
Net downward force = \( mg - F_B \).
By Newton's second law: \( mg - F_B = ma \).
So, \( F_B = mg - ma = m(g-a) \cdots (1) \).
Case 2: Mass \( \Delta m \) is removed.
Let the new mass be \( m' = m - \Delta m \).
The balloon starts moving vertically up with acceleration 'a'.
The forces acting are: new weight \(m'g\) downwards, buoyant force \(F_B\) upwards.
Net upward force = \( F_B - m'g \).
By Newton's second law: \( F_B - m'g = m'a \).
So, \( F_B = m'g + m'a = m'(g+a) \cdots (2) \).
Equating the expressions for \( F_B \) from (1) and (2):
\[ m(g-a) = m'(g+a) \]
Substitute \( m' = m - \Delta m \):
\[ m(g-a) = (m - \Delta m)(g+a) \]
\[ mg - ma = mg + ma - \Delta m(g+a) \]
\[ -ma = ma - \Delta m(g+a) \]
\[ \Delta m(g+a) = ma + ma = 2ma \]
\[ \Delta m = \frac{2ma}{g+a} \]
The mass to be removed is \( \frac{2ma}{g+a} \).
This matches option (3).