Muscat company held shares in Nizwa Company which it bought for RO 20,000 in 2002 when the index of the general level of price stood at 100. At the end of 2020, the market value of shares was RO 26,500 and the index stood at 130. The value of the shares at the end and the gain, loss in purchasing power was: a. RO 26,000 and Gain of RO 500 O b. RO 20,000 and Loss of RO 6000 O c. RO 26,000 and Gain of RO 26,500 d. RO 500 and RO Gain of 26,000