The directors of Poly Plastic Limited resolved that $200$ equity shares of $\text{Rs. }100$ each be forfeited for non-payment of the second and final call of $\text{Rs. }30$ per share. Out of these, $150$ shares were re-issued at $\text{Rs. }60$ per share to Mohit. The profit on the reissue of forfeited shares is transferred to the capital reserve. The amount credited to the capital reserve account is:

1. A
   Rs. 5400
2. B
   Rs. 6000
3. C
   Rs. 4500
4. D
   Rs. 9000