The difference between simple interest and compound on Rs. 1200 for one year at 10% per annum reckoned half-yearly is:________?

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The difference between simple interest and compound on Rs. 1200 for one year at 10% per annum reckoned half-yearly is:________?

A. Rs. 2.50
B. Rs. 3
C. Rs. 3.75
D. Rs. 4