Tan θ=1
find the exact value of θ in degrees

So we want to know when do we have enough information about the atom that we can say that it is electrically neutral. So the information we need to know is the number of protons, whic are positively charged particles and the number of electrons which are negatively charged particles. Number of protons has to be equal to number of electrons for the atom to have neutral charge. Neutrons are electrically neutral so their number doesn't change the charge of the atom. So the correct answer is B.