Step 1: Understanding the Relationship Between Refracting Angle and Deviation.
For a thin prism, the angle of deviation \( \delta \) is related to the refracting angle \( A \) and the refractive index \( n \) by the formula:
\[
\delta = (n - 1)A
\]
In the case where the refracting angle \( A \) and the angle of deviation \( \delta \) are equal, we set \( \delta = A \), thus:
\[
A = (n - 1)A
\]
Step 2: Solving for Refractive Index.
Canceling \( A \) from both sides (assuming \( A \neq 0 \)), we get:
\[
1 = n - 1
\]
Solving for \( n \), we get:
\[
n = 2
\]
Step 3: Conclusion.
The refractive index of the thin prism material is \( n = 2 \), making option (B) the correct answer.