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Principal sum = P = Rs. 2000
Rate of interest = 7.5% and time period = 2 years
Simple interest = $$\frac{P \times r \times t}{100}$$
= $$\frac{2000 \times 7.5 \times 2}{100}$$
= $$20 \times 15=Rs.$$ $$300$$
=> Ans - (B)
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