On 31^st March, 1995 the following balances of accounts appeared in the books of a firm Capital Account Rs. 2,00,000 General Reserve Rs. 50,000; Sundry Creditors Rs. 50,000 and Cash in hand Rs. 10,000. The firm is dissolved, and the assets realised Rs. 1,25,000. The loss on realisation is:

A. Rs. 1,75,000

B. Rs. 1,65,000

C. Rs. 1,15,000

D. Rs. 1,05,000

Answer: Option B