Ceeta Ltd. issued 25,00,000 equity shares of ₹ 10 each at par. The issue was underwritten by A, B and C as:

A ---- 30%; 

B ---- 30%; 

C ---- 40%. 

Applications were received for 23,00,000 equity shares. The marked applications were as:

A ---- 3,50,000; 

B ---- 4,00,000; 

C ---- 13,50,000. 

The under-subscription of 2,00,000 equity shares will be taken up as:

(a) A ---- 75,000; B ---- 1,25,000; C ---- Nil;

(b) A ---- Nil; B ---- 75,000; C ---- 1,25,000;

(c) A ---- 1,25,000; B ---- Nil; C ---- 75,000;

(d) A ---- 1,25,000; B ---- 75,000; C ---- Nil;

(e) None of the above.