In P$.$Y$.2023-2024,$ MIr. A has transterred the following assets:

$\backslash$table$[[$Asset transferred,$\backslash$table$[[$Full Value of$],[$Consideration $(]],\backslash$table$[[$Indexed Cost of$],[$Acquisition $(]],$Transfer Date$],[\backslash$table$[[$Residential$],[$property$]]$ house,$8$ crores,$6$ crores,$25\mathrm{.}11\mathrm{.}2023],[$Jewellery$,3$ crores,$2$ crores,$05\mathrm{.}01\mathrm{.}2024]]$

Mr$.$ A bought a new residential house property on $01\mathrm{.}04\mathrm{.}2022$ for crore and on $28\mathrm{.}02\mathrm{.}2024$ deposited $3$ crores in a capital gains deposit account scheme. On $30\mathrm{.}07\mathrm{.}2024,$ Mr$.$ A has withdrawn $3$ crores from capital gains deposit account and acquired a residential house property worth crore. What would be the capital gains in the hands of Mr$.$ A for A$.$Y$.2024-25,$ if the expenses in connection with transfer of jewellery were $2,00,000?$

$($a$)80,50,000$

$($b$)81,55,705$

$($c$)98,00,000$

$($d$)48,00,000$

$($MTP $2$ Marks March $22)$

Ans: $($b$)$How to solve