What is the present worth of Rs. 176 due in 2 years at 5% simple interest per annum?	Choose the correct option:
A) 288  B) 160  C) 120  D) 277  E) 6123
Let the present worth be Rs. x. Then,   S.I. = (176 - x)   (x * 5 * 2) / 100 = (176 - x)   10x = 17600 - 100x   110x = 17600 =&gt; x = 160.   Answer: 160
<result>B</result>
What is the present worth of Rs. 176 due in 2 years at 5% simple interest per annum?