A bike of initial value Rs. 2,40,000 depreciates in its value every year at the rate of 15% per annum at starting of the year. If “Rs. B” is the value of the bike at the end of 2 years and “Rs. S” is the value of the “Adani power share” which appreciates at the rate of 18% p.a. compounding and the value of the “Adani power share” initially is Rs. 2,00,000 then “S – B” = ?