XYZ Ltd. operates in the FMCG sector in the South Indian market. To expand into Northern India, the company raises an additional capital of $\text{Rs. }20,00,000$. It raises $\text{Rs. }12,00,000$ by issuing $10\%$ Debentures of $\text{Rs. }100$ each at a discount of $10\%$, redeemable after $6$ years. The remaining funds are raised by issuing perpetual $5\%$ Debentures of $\text{Rs. }8,00,000$ of $\text{Rs. }100$ each at a $15\%$ premium. After six years of successful operations, the company takes a loan of $\text{Rs. }5,00,000$ from PNB, pledging $5\%$ Debentures of $\text{Rs. }8,00,000$ as collateral security. The loan is fully repaid within two years.The $5\%$ debentures of $\text{Rs. }8,00,000$ ($\text{Rs. }100$ face value) were issued at a $15\%$ premium. The payment terms are $\text{Rs. }25$ on application, $\text{Rs. }50$ on allotment, and $\text{Rs. }40$ on the first and final call. Calculate the total amount credited to the "Securities Premium Account".

1. A
   $\text{Rs. }1,20,000$
2. B
   $\text{Rs. }8,00,000$
3. C
   $\text{Rs. }9,20,000$
4. D
   $\text{Rs. }1,00,000$