The compound interest on a certain sum of money for $2$ years at $5\%$ is $\text{Rs. }3280$. Then the sum is:

1. A
   $\text{Rs. }34000$
2. B
   $\text{Rs. }30000$
3. C
   $\text{Rs. }36000$
4. D
   $\text{Rs. }32000$