Correct answer: 13.60 eV
The ionization energy of a He⁺ ion in its first excited state corresponds to the energy required to remove an electron from that state, which is calculated using the formula for hydrogen-like atoms. For He⁺, the ionization energy from the ground state is 54.4 eV, and the first excited state corresponds to 13.6 eV, making option B the correct answer.