X Ltd. forfeited 20 shares of Rs. 10 each on which Rs. 6 per share were paid. If out of these shares, 8 shares were reissued to Ram as fully paid up on payment of Rs. 5.50 per share, the amount that will remain standing to the credit of Share Forfeited A/c will be

• A. Rs. 48
• B. Rs. 72
• C. Rs. 84
• D. Rs. 120