A firm had a Capital Balance of Rs. 1,00,000 at the beginning of a year. At the end of the year, the firm has total assets of Rs. 1,50,000 and total liabilities of Rs. 70,000. If the total withdrawals during the period were Rs. 30,000, what was the amount of net profit/net loss for the year:

A. Rs. 10,000 profit

B. Rs. 20,000 loss

C. Rs. 50,000 loss

D. Rs. 10,000 loss

Answer: Option A