SI = P * R * T / 100 = 12000 * 10 * 2 / 100 = ₹2400. CI = P(1 + R/100)^T - P = 12000(1 + 10/100)^2 - 12000 = 12000(1.21) - 12000 = ₹2520. Difference = CI - SI = 2520 - 2400 = ₹120. Correct Option: a
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