A person invested a certain sum at a rate of 5% per annum on simple interest (SI) for 2 years, while another person invested the same sum for the same period at a compound interest rate of 4% per annum. The interest at the SI rate is ₹184.00 more than that at the compound interest rate. The sum invested is:

A

₹8,500

B

₹10,000

C

₹8,000

D

₹7,500