A man buys a scooter on making a cash payment of Rs. 16,224 and promises to pay two more yearly instalment of equivalent amount in the next two years. If the rate of interest is 4% per annum compounded yearly, what is the cash value of the scooter?

1
Rs. 40,800
2
Rs. 30,000
3
Rs. 46,824
4
Rs. 46,000

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