During the audit of Good Bank Ltd., the auditors and the management had a certain difference of
opinion as to the amount and the items which needs to be disclosed under the head of contingent
liabilities. However, apart from that, the auditors had observed the following:

• 79 agricultural loan accounts (guaranteed by Government of Delhi) amounting to ₹ 26
lakh were overdue for more than two years.

• 93 (guaranteed by Government of India) agricultural loan accounts amounting to ₹ 32 lakh
were overdue for more than two years.

• 6 corporate loans accounts (guaranteed three each by Government of India and
Government of Delhi) amounting to ₹ 29 lakh for each company were overdue for more
than three and a half months.

What is the total amount of loans that should be classified as NPA by Good Bank?

a) ₹ 58 lakh.
b) ₹ 145 lakh.
c) ₹ 113 lakh.
d) ₹ 174 lakh.