The Shannon-Hartley theorem for the capacity C of an AWGN channel is:
\[ C = B \log_2(1 + \frac{S}{N}) \text{ bits/sec} \]
where B is the bandwidth, S is the average received signal power, and N is the average noise power.
The noise power N can be expressed as \(N = N_0 B\), where \(N_0\) is the one-sided power spectral density of the white noise (often denoted as \(\eta\) in some texts).
So, \( C = B \log_2(1 + \frac{S}{N_0 B}) \).
We need to find the limit of C as \(B \to \infty\):
\[ C_{\infty} = \lim_{B \to \infty} B \log_2(1 + \frac{S}{N_0 B}) \]
Let \(x = \frac{S}{N_0 B}\). As \(B \to \infty\), \(x \to 0\).
The expression is \( \lim_{x \to 0} \frac{S}{N_0 x} \log_2(1+x) \).
We use the approximation \(\log_2(1+x) = \frac{\ln(1+x)}{\ln 2}\).
For small \(x\), \(\ln(1+x) \approx x\).
So, \(\log_2(1+x) \approx \frac{x}{\ln 2}\).
Substitute this into the limit expression:
\[ C_{\infty} = \lim_{B \to \infty} B \left( \frac{S/N_0 B}{\ln 2} \right) \] (using \(\log_2(1+x) \approx x/\ln 2\))
\[ C_{\infty} = \lim_{B \to \infty} B \cdot \frac{S}{N_0 B \ln 2} = \frac{S}{N_0 \ln 2} \]
Since \(\ln 2 \approx 0.693\), then \(1/\ln 2 \approx 1/0.693 \approx 1.443\).
So, \[ C_{\infty} = \frac{S}{N_0} \log_2 e \approx 1.443 \frac{S}{N_0} \]
If \(\eta\) in the options represents \(N_0\), then the limit is \(1.44 \frac{S}{\eta}\) (approximately).
This matches option (b).
\[ \boxed{1.44 \frac{S}{\eta}} \]