The Sodium Adsorption Ratio (SAR) is used to assess the suitability of water for irrigation purposes. The formula for SAR is:
\[
SAR = \frac{[Na^+]}{\sqrt{\frac{[Ca^{2+}]}{2} + \frac{[Mg^{2+}]}{2}}}
\]
Where:
- \( [Na^+] \) is the concentration of sodium in the water (in mg/L),
- \( [Ca^{2+}] \) is the concentration of calcium in the water (in mg/L),
- \( [Mg^{2+}] \) is the concentration of magnesium in the water (in mg/L).
First, we convert the given concentrations into milliequivalents per liter (meq/L) using the following equation:
\[
\text{Concentration in meq/L} = \frac{\text{Concentration in mg/L}}{\text{Atomic weight (g/mol)}} \times \text{Valency (charge)}
\]
Let's calculate each ion's concentration in meq/L:
\[
[Na^+] = \frac{92}{23} = 4.00 \, \text{meq/L}
\]
\[
[Ca^{2+}] = \frac{40}{40} = 1.00 \, \text{meq/L}
\]
\[
[Mg^{2+}] = \frac{24}{24} = 1.00 \, \text{meq/L}
\]
Now, we substitute the values into the SAR formula:
\[
SAR = \frac{4.00}{\sqrt{\frac{1.00}{2} + \frac{1.00}{2}}} = \frac{4.00}{\sqrt{0.50 + 0.50}} = \frac{4.00}{\sqrt{1}} = 4.00
\]
Thus, the SAR of the water sample is 2.83.
Final Answer: \boxed{(A) 2.83}