Right or wrong which option you choose..

A.

For example Mr. Babu Raja has taxable income of NRs. 2,510,000 for the year 2067/68. The tax shall be levied as follows if Mr. Babu Raja elected to be a couple:Basic Limit 200,000.00 1% 2,000.00First Limit 100,000.00 15% 15,000.00Balance 2,210,000.00 25% 552,500.00Additional tax as be Finance Ordinance 2067 40% 1,000.00 (10,000*25%*40%)Total Tax 570,500.00

Or

B.

Mr. Babu Raja has taxable income of NRs. 2,510,000 for the year 2067/68. The tax shall be levied as follows if Mr. Babu Raja elected to be a couple:Basic Limit 200,000.00 1% 2,000.00First Limit 100,000.00 15% 15,000.00Balance 2,210,000.00 25% 552,500.00Additional tax as be Finance Ordinance 2067 40% 2,21,000 (22,10,000*25%*40%)Total Tax 7,90,500.00

As per exact application of Act option B is correct but as per the logical thinking A Should be correct answer What do you think?