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A furnace installed at a cost of $Rs.\:24$ Lakh is expected to serve its useful life of $5$ years. Salvage value of the furnace is $Rs.\:8$ Lakh. The interest rate compounded annually is $8\%$. The estimated capitalized cost (in Lakhs of rupees ) is

  1. $30$
  2. $34.09$
  3. $34.9$
  4. $58.09$
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