A village head sells a tractor worth Rs. 10,00,000 to a farmer at 10% loss. The farmer again sells the tractor to the village head at 10% profit. What is the result of these two deals?

1
There is neither profit nor loss to the village head.
2
The farmer incurs a loss of Rs. 90,000.
3
The village head incurs a loss of Rs. 90,000.
4
There is neither profit nor loss to the farmer.

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