The following are details of closing stock items in Aarvi Limited: Items Historical Cost (` in Lakh) Net Realizable Value (` in Lakh) (a) 30 27 (b) 15 18 (c) 35 35 (d) 40 45 The value of Closing Stock will be

• A. 120 Lakh
• B. 125 Lakh
• C. 117 Lakh
• D. 128 Lakh