Based on following Balance Sheet of Tarnav and Manav as at 31^st March 2022, answer question:

                       Balance Sheet as at 31^st March 2022

On that date the firm was dissolved on the following term:

(i) Tarnav promised to pay Sanjay's loan and took over stock in trade at ₹4,000.
(ii) Creditors payable after one month, were paid immediately at 6% discount.
(iii) Debtors of ₹1,000 proved bad, plant realised 130%.
(iv) Expenses on Realisation were ₹1,500 borne and paid by Manav.
(v) Manav took over an old computer completely written off from the book at ₹500.

Calculate amount realised from plant:

₹39,000

The correct answer is Option (3) - ₹39,000

Plant = 30000
Realise at 130%
Realised value = 30000 x 130/100
                     = ₹39000