Explanation:

- We know the area of the rectangle is 180 cm². Therefore, \( \text{Length} \times \text{Breadth} = 180 \).

- The difference between the length and breadth is 3 cm. Therefore, \( \text{Length} - \text{Breadth} = 3 \).

- Let the breadth be \( x \). Then the length is \( x + 3 \).

- Expressing in terms of equation: \( x(x + 3) = 180 \).

- Solving, we get \( x^2 + 3x - 180 = 0 \).

- Factorizing, \( (x - 12)(x + 15) = 0 \).

- The positive root is \( x = 12 \).

- Hence, the breadth is 12 cm, which is the side of the square.

- The perimeter of the square is \( 4 \times 12 = 48 \) cm.

Correct Answer: Option 3 - 48 cm