A triangle can be constructed by taking its sides as:

The basic condition for the formation of triangle is that the sum of two sides should be greater than the third side.

Now let us take each option separately,

For option A:

1.8 + 2.6 = 4.4 which is the third side.

For option B:

2 + 3 = 5 which is greater than the third side.

For Option C:

2.4 + 2.4 = 4.8 which is very less than the third side.

For option D:

3.2 + 2.3 = 5.5 which is equal to the third side.

So clearly it is seen that only option B is satisfying the condition.

So the correct answer is B.