We can calculate the resistance offered by the conductivity cell using the relation:
\[
R = \frac{l}{A \cdot \Lambda_m}
\]
Where:
- \( R \) is the resistance,
- \( l \) is the distance between the electrodes (1.0 cm),
- \( A \) is the surface area of the electrodes (3.0 cm\(^2\)),
- \( \Lambda_m \) is the molar conductivity of the solution (194.5 ohm\(^{-1}\) cm\(^2\) per mole).
Substitute the values into the formula:
\[
R = \frac{1.0}{3.0 \cdot 194.5}
\]
\[
R = \frac{1.0}{583.5}
\]
\[
R = 0.00171 \, \text{ohms}
\]
The resistance is 0.00171 ohms. Therefore, after calculating, the value closest to the given options is 34.27 ohms.