M, Who Is Entitled to Salary of Rs

M, who is entitled to salary of Rs.12,000 p.m. took advantage salary from his employer for the month of March, 2018 on 31-3-2018.The gross salary of M for assessment year 2018-19 shall__________

A) 1,44,000
B) 1,68,000
C) Rs.24,000
D) 2,90,000