Rattan Ltd. Is to redeem 10,000 ,`8%` Debentures of Rs. 100 each at a premium of Rs. 10 out of profit . Amount that should be should be set aside to Debenture Redemption Reserve (DRR) is
A. Rs.2,50, 000.
B. Rs.10,00,000.
C. Rs.11,00,000.
D. None of these.