Authorised capital of a company is Rs.5 lac,40% of it is paid up.Loss incurred during the year is Rs.50,0.

Authorised capital of a company is Rs.5 lac,40% of it is paid up.Loss incurred during the year is Rs.50,0.Accumulated loss carried from last year is Rs.2 lac.The company has a Tangible Net Worth of a) Nil b) Rs.2.50 lac c) (-)Rs.50,0 d) Rs.1 lac.