Applied to a bill for 100000 Rs. the difference between a discount of 40% and two successive discounts of 36% and 4% is :

1440 Rs.
Successive discount of 36% and 4% is overall equals to = $latex \left ( 36+4-\frac{36\times 4}{100} \right )\%&s=1$
= 38.56%
∴ Percentage difference = 40 – 38.56 = 1.44%
Difference between discount = 1.44% of 100000
$latex =>\frac{1.44\times 100000}{100}&s=1$ $latex = 1440 Rs.$
Hence option [B] is the right answer.