An accused was arrested for offence under section 302, Indian Penal Code on 1^st January, 2002, and remanded to judicial/police custody on 2^nd January, 2002, now for the purposes of section 167(2) of Criminal Procedure Code, in computing the period of ninety days:

A. The day of arrest i.e. 1^st January, 2002 only has to be excluded and shall be computed w. e. f. 2^nd January, 2002 when remanded, thus 90^th day shall fall on 1^st April, 2002

B. The day of arrest i.e. 1^st January, 2002 and the day of remand i.e. 2^nd January, 2002, both have to be excluded and the 90^th day shall fall on 2^nd April, 2002

C. Neither 1^st January, 2002 i.e. the day of arrest nor 2^nd January, 2002, the day of remand is to be excluded, and the 90^th day shall fall on 31^st March, 2002

D. Either A or C

Answer: Option B