(B) 13
Using HCF × LCM = Product of two numbers: $13 \times 40x = 65 \times 104$ → $40x = 520$ → $x = 13$.
Apply the property: HCF(a, b) × LCM(a, b) = a × b. Here, 13 × 40x = 65 × 104 = 6760, so 40x = 520, giving x = 13. Always use this property when HCF is given and LCM is partly known.