$A$ money lender finds that due to a fall in the annual rate of interest from $8 \%$ to $7 \frac{3}{4} \%,$ his yearly income diminishes by ₹ $61.50$. His capital (in ₹) is:

  • A
    $22400$
  • B
    $23800$
  • C
    $24600$
  • D
    $26000$

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