The nominal and book values of debenture redemption fund investments account are respectively Rs.1,00,000 and Rs.96,000. The company sold investments of the nominal value of Rs.30,000 at a price which was just sufficient to redeem debentures of Rs.30,000 at 10% premium, the profit on a sale of investment is
(a) Rs. 4,200 (b) Rs. 3,000 (c) Nil