[Solution] We prove that if and only if:
(1) k≡3(mod4), or
(2) k≡0(mod4) and k⩾92, X can be divided into subsets A and B that meet the requirements.
First, we determine the conditions that k should satisfy.
The sum of the elements in X
1990(k+1)+2k(k+1)
should be even, so 4∣k(k+1).
k≡0(mod4),
or
k≡3(mod4).
If k≡0(mod4), then ∣X∣=k+1 is odd. Let k=2m, where m is even, and
∣A∣⩾m+1,∣B∣⩽m,
At this time, the sum of the elements in A
a⩾1990+(1990+1)+⋯+(1990+m)=1990(m+1)+2m(m+1),
the sum of the elements in B
b⩽(1990+m+1)+⋯+(1990+2m)=1990m+m2+2m(m+1).
Therefore, m2⩾1990.
Since m is even, we have
m⩾46,k⩾92.
Next, we prove that the conditions are also sufficient.
Case 1: k≡3(mod4).
In this case, the number of elements in X is a multiple of 4. Since any set of 4 consecutive integers can be divided into two disjoint subsets with the same sum, X has the same property.
Case 2: k≡0(mod4),k⩾92.
When k=92, let
A1={1990,1991,1992,⋯,1990+46},B1={1990+47,1990+48,⋯,1990+92},
then the sum of the elements in the latter is more by (47−1)×46−1990=126. By swapping 1990 in A1 with 1990+63 in B1, the resulting two sets meet the requirements (i.e., the sums of the elements are equal).
When k>92, by Case 1,
{1990+93,1990+94,⋯,1990+k}
(its number of elements is a multiple of 4) can be divided into two disjoint subsets with the same sum. Therefore, combining the discussion for k=92, X has the same property.