15. ABC sells 100 Debentures of nominal value of 3 100 each of ICICI Ltd. at 98 (ex-interest) on
1-3-2012 to XYZ. Interest @ 12% p.a. is to be paid half-yearly on 30th June and 31st December.
Amount received towards capital is
(a) * 10,000
(b) * 10,100
(c) 9,800
(d) 9,900
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