ABC Ltd. issued $3,000$, $14\%$ Debentures of $\text{Rs. }100$ each at a discount of $5\%$ on April 1, 2023. What is the total discount amount on the issue of these debentures?

1. A
   $\text{Rs. }15,000$
2. B
   $\text{Rs. }10,000$
3. C
   $\text{Rs. }25,000$
4. D
   $\text{Rs. }30,000$