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The true discount on a bill of Rs. 540 is Rs. 90. The bankers discount is:

Rs. 60
Rs. 108
Rs. 110
Rs. 112
Explanation:

P.W. = Rs. (540 - 90) = Rs. 450.

$\therefore$ S.I. on Rs. 450 = Rs. 90.

S.I. on Rs. 540 = Rs.$ \left(\dfrac{90}{450} \times 540\right) $= Rs. 108.

$\therefore$ B.D. = Rs. 108.

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