Following is the statement of changes in fiduciary net assets for the year December 2019- Private purpose trust fund

Particulars	Amount (OMR)
Contributions	60,000
The administrative cost of managing the fund	900
Increase in the fair value of investments	1,800
Benefits provided to beneficiaries	42,000
Interest received from investments	700
Net asset at the beginning of the year	12,000

(A) From the above statement of changes in fiduciary net assets for the year December 2019- Private purpose trust fund, find total additions

a) OMR 19,600

b) OMR 74,500

c) OMR 62,500

d) None of them

(B) From the above statement of changes in fiduciary net assets for the year December 2019- Private purpose trust fund, find total deductions

a) OMR 42,900

b) OMR 54,900

c) None of them

d) OMR 42,000

(C) From the above statement of changes in fiduciary net assets for the year December2019- Private purpose trust fund, find changes in net assets.

a) OMR 18,000

b) None of them

c) OMR 19,600

d) OMR 31,600

(D) From the above statement of changes in fiduciary net assets for the year December 2019- Private purpose trust fund, find net assets at the end of 2019

a) OMR 30,000

b) OMR 31,600

c) None of them

d) OMR 23,300