A man purchased a car for Rs. 12 lakh and was insured at 80% of the cost. He sold the car at a 15% loss but had not yet delivered it to the buyer when he met with an accident. After the accident, the car damaged a lot and the insurance company paid 90% of the insured amount. The net difference in the two transactions is:

• A. Rs. 1.56 lakhs
• B. Rs. 92 lakhs
• C. Rs. 88 lakhs
• D. Rs. 1.38 lakhs