Cpt accountancy

a businessman purchased goods for Rs. 2500000 & sold 70% of such goods during the accounting year ended 31 st march,2005.the market value of remaining goods were Rs. 500000.he valued closing stock at Rs. 500000 & not at Rs. 750000 due to :

a).conservatism, b).realisable value,c).matching concept,d).prudence.