F = Rs. 3000

R = 10%

Date on which the bill is drawn = 14th July at 5 months

Nominally Due Date = 14th December

Legally Due Date = 14th December + 3 days = 17th December

Date on which the bill is discounted = 5th October

Unexpired Time

= [6th to 31st of October] + [30 Days in November] + [1st to 17th of December]

= 26 + 30 + 17 = 73 Days

$= \dfrac{73}{365}$year = $\dfrac{1}{5}$year

BD = Simple Interest on the face value of the bill for unexpired time

$= \dfrac{FTR}{100} = \dfrac{ 3000 \times \dfrac{1}{5} \times 10}{100}$

$= 30 \times \dfrac{1}{5} \times 10$= Rs.60