A man bought a horse and a carriage for $\text{Rs. }80,000$. He sold the horse at a gain of $10\%$ and the carriage at a loss of $5\%$. He gained $1\%$ on his whole transaction. What is the cost price of the horse?

1. A
   $20,000$
2. B
   $30,000$
3. C
   $32,000$
4. D
   $18,000$