Simple interest on a sum at 5% per annum for 2 years is Rs.90. The C.I. on the same sum for the same period is?  Select:
A) 81.6  B) 91.5  C) 81.2  D) 81.3  E) 81.1
SI = 45 + 45   CI = 45 + 45 + 1.5= 
<gadget id="calculator">45 + 45 + 1.5</gadget>
<output>91.5</output>
91.5   Answer: 91.5
<result>B</result>
Simple interest on a sum at 5% per annum for 2 years is Rs.90. The C.I. on the same sum for the same period is?