Using the Ziegler-Nichols tuning formula for PID controller:
\[
K_C = 0.6 K_{cu}, \quad \tau_I = 0.5 P_u, \quad \tau_D = 0.125 P_u
\]
Substituting \( K_{cu} = 2 \) and \( P_u = 3 \) minutes:
\[
K_C = 1.5, \quad \tau_I = 1.8 { minutes}, \quad \tau_D = 0.375 { minutes}
\]
Thus, the closest match is option (B).