The cost price of 12 oranges is Rs. (x + 30). The shopkeeper marked it up by 40 percent and gave a discount of 14.28%. If the total profit earned in selling 12 oranges is Rs.24, then what is the difference between the marked price of 12 oranges and x?

1
Rs. 108
2
Rs. 90
3
Rs. 78
4
Rs. 46
5
Rs. 68

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