Following is the statement of changes in fiduciary net assets for the year December 2020- Private purpose trust fund:

Particulars	Amount (OMR)
Contributions	120,000
Administrative cost of managing fund	1,800
Increase in the fair value of investments	3,600
Benefits provided to beneficiaries	84,000
Interest received from investments	1,400
Net asset at the beginning of the year	24,000

From the above statement of changes in fiduciary net assets for the year December 2020- Private purpose trust fund, find total deductions.

a-OMR 109,800

b-None of them

c-OMR 84,000

d-OMR 85,800