Correct Answer - Option (B)
Let, $X = 3^{2n+1} + 2^{n+2} = 3(3)^{2n} + 4(2)^{2n}$
If we were to go from options,
The edge cases to check here that would distinguish each option would be,
$n \in \{0, 1,2\}$
now,
putting $n=0$, $3(1) + 4(1) = 7$ which is divisible by 7. So, that makes option (D) and (A) wrong.
putting $n=1$, $3(9) + 4(2) = 35$ which is divisible by 7. So, that makes option (C) wrong.
No need to check further since (B) is the only remaining option.
However, even for $n=2$, $3(81) + 4(4) = 243 + 16 = 259$ which is divisible by 7.
Here, option (B) is the only one that contains $\{0,1,2\}$, so it's the only correct choice.