If A lends Rs.3200 to B at 12% per annum and B lends the same sum to C at 14.5% per annum then the gain of B in a period of 5 years is?
Choose the correct choice from the following.
A) 157.78 B) 157.98 C) 400 D) 420 E) 430

Rationale: "( 3200 * 2.5 * 5 ) / 100 = > 400 answer : c"
Answer: C