Which one of the following is the Net Annual Value (NAV) of house for the given details?

Municipal value = Rs. 3,60.000 

Fair Rental value = Rs. 4,00,000

Standard Rent = Rs. 5,00,000

Actual Rent (Annual Rent) = Rs. 4,80,000

Municipal Tax = Rs. 12,000 (due but not paid) 

1
Rs. 4,00,000
2
Rs. 4,80,000
3
Rs. 4,68,000
4
Rs. 5,00,000

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