If the compound interest on a sum for $2$ years at $12 \frac{1}{2} \%$ per annum is ₹ $510,$ the simple interest (In ₹) on the same sum at the same rate for the same period of time is.

  • A

    $400$

  • B

    $450$

  • C

    $460$

  • D

    $480$

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