A student sets up the circuit shown below to determine the internal resistance of a cell.

When the switch S S\,S is open, the reading on the ideal voltmeter is V0V_0V0. When the switch S S\,S is closed, the voltmeter reading decreases to 0.80V00.80 V_00.80V0.
What is the internal resistance of the cell?
2.4 Ω2.4\ \Omega2.4 Ω
3.0 Ω3.0\ \Omega3.0 Ω
15.0 Ω15.0\ \Omega15.0 Ω
48.0 Ω48.0\ \Omega48.0 Ω