X Ltd. forfeited 20 shares of Rs.10 each, Rs. 8 called up, on which John had paid application and allotment money of Rs. 5 per share, of these, 15 shares were reissued to Parker as fully paid up for Rs. 6 per share. What is the balance in the share Forfeiture Account after the relevant amount has been transferred to Capital Reserve Account?

• A. NIL
• B. Rs 5
• C. Rs 25
• D. Rs 100