The stock of ₹ 1,00,000 was damaged by fire. The insurance company has approved the claim of ₹ 80,000. The amount to be debited to P&L A/c will be?

1
₹ 1,00,000, since the company has only accepted the claim. Reimbursement of the amount is still pending.
2
₹ 80,000
3
Nil
4
₹ 20,000

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