From Q59, we already established that the losing positions for the current player occur when $N \equiv 0 \ (\text{mod } 3)$. In such cases, the player about to move is forced into a losing strategy because whatever move they make, they leave a winning position for the opponent.
For B to win, A must start in such a losing position. Therefore, $N$ must be a multiple of 3 when the game begins.
We list the multiples of 3 below 50: $3, 6, 9, 12, , 48$. The largest is 48.
When $N=48$, A starts at a losing position and any move A makes will hand B a winning position. Hence, B can win by always returning the pile to a multiple of 3 after each of A’s moves.
Thus, answer is (C) 48.