Step 1: Formula for pendulum.
The period \( T \) of a seconds pendulum is given by:
\[
T = 2 \pi \sqrt{\frac{L}{g}}
\]
where \( L \) is the length of the pendulum and \( g \) is the acceleration due to gravity. For the seconds pendulum, the length is related to the period by the above equation, and a change in length corresponds to a change in gravity. Since the length decreases, we use the relation:
\[
L_2 = L_1 \left( \frac{g_1}{g_2} \right)
\]
where \( L_1 \) and \( L_2 \) are the lengths at places A and B, and \( g_1 \) and \( g_2 \) are the accelerations due to gravity at places A and B, respectively.
Step 2: Solving for \( g_2 \).
The change in length \( \Delta L = 0.3 \) cm, and the initial gravity \( g_1 = 981 \, \text{cm/s}^2 \). Substituting into the equation, we find:
\[
g_2 = 978 \, \text{cm/s}^2
\]
Step 3: Conclusion.
Thus, the acceleration due to gravity at place B is \( 978 \, \text{cm/s}^2 \), which is option (B).