51. Mr. Rohan incurred loss of * 3 lakh in the P.Y. 2020-21 in retail trade business. Against which of the following income during the same year, can he set-off such loss? (a) (b) (c) (d) profit of * 1 lakh from wholesale cloth business long-term capital gains of * 1.50 lakhs on sale of land speculative business income of 40,000 All of the above