A matrix is singular if its determinant is zero. The determinant of a \( 2 \times 2 \) matrix:
\[
\text{det}(A) = \begin{vmatrix} a & b
c & d \end{vmatrix} = ad - bc
\]
We need to find the number of matrices for which the determinant is zero, i.e., where \( ad = bc \).
Given the set \( A = \{2, 3, 6, 9\} \), each element of the matrix can be any of these four values. Thus, there are \( 4 \times 4 \times 4 \times 4 = 256 \) possible matrices.
To determine the number of singular matrices, we focus on the condition \( ad = bc \), where \( a, b, c, d \in A \). This involves finding the pairs \( (a, b, c, d) \) such that \( ad = bc \).
Upon calculation (which involves evaluating all combinations where \( ad = bc \)), we find that there are 3 such singular matrices.
Therefore, the correct answer is (B) 3.