Dear Alberto, Octahedral Ni
2+, or
d8 complexes cannot be low spin.
As to the value of Δ, the peak with the smallest wavenumber gives directly its value. It corresponds to
3A
2g 3T
2g transition. To calculate B on the other hand, you need to use Tanabe Sugano diagram for
d8 configuration. To do that, you have to take the ratios ν
2/ν
1, and ν
3/ν
1, move a vertical line along the horizontal axis, and find the position where the ratios are satisfied. Then read the values of the intersections of the terms with the vertical line along the vertical axis, expressed as ν/B. Now substitute the value of ν
1, ν
2, and ν
3 in the last formula using the numbers you read on the ν/B axis and you obtain B. Note that the three calculation results should agree.