The interest compounded half-yearly on a sum of Rs. 80000 at a rate of 40% per annum after 1 year 6 months is equal to the simple interest on a sum of Rs. ___ at a rate of ___% per annum after 3 years 6 months.

Which of the following options satisfies the two blanks in the question?

A. 104000, 16

B. 93400, 20

C. 66560, 25

D. 52000, 32