Quantitative Aptitude Profit and Loss Sales Tax

The cost of a house is Rs. X lakhs in 2005. After 3 years, the owner of the house sold it for 50% more than what she paid for it. But she had to pay a tax of 50% of the gain. The tax amount she has to pay is :

1
X/24
2
X/2
3
X/8
4
X/4

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