Vanya Ltd. forfeited 20,000 equity shares of 100 each for non-payment of the first and final call of ₹40 per share. The maximum amount of discount at which these shares can be re-issued will be :

1
8,00,000
2
12,00,000
3
20,00,000
4
20,000
5
None of the above/More than one of the above.

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