Cpt

During the year 2008-09, T. Ltd. issued 20,000, 12% Preference Shares of Rs. 10 each at a premium of 5%, which are redeemable after 4 years at par. During the year 2013-14, as the company did not have sufficient cash resources to redeem the preference shares, it issued 10,000, 14% debentures of Rs. 10 ea ch at a pr emium of 10%. At the time of 

redemption of 12% preference shares, the amount to be transferred to capital redemption reserve will be

(a)  Rs. 90,000

(b)  Rs. 1,00,000

Rs. 2,00,000

(d)  Rs. 1,10,000