Hero Ltd. started a new venture of making casual shirts. The directors decided to issue $5,00,000$ shares of $\text{Rs. }10$ each at $\text{Rs. }12$ each. The following assets were purchased by the company:A building of $\text{Rs. }10$ lakhsFurniture of $\text{Rs. }7$ lakhsMachinery of $\text{Rs. }2$ lakhsThe company purchased cloth of $\text{Rs. }20$ lakhs and paid wages $\text{Rs. }5,00,000$ to the workers. The Directors also decided to buy $10,000$ shares of TATA Ltd. of $\text{Rs. }10$ each and at the end of the year Tata Ltd. paid $\text{Rs. }10,000$ as dividend.Security Premium Reserve can be used by Hero Ltd. for:

1. A
   Buying raw material
2. B
   Buying Fixed assets
3. C
   Issuing fully Paid Bonus shares
4. D
   Making investment in other companies