A man sells an article at $5 \%$ above its cost price. If he had bought it at $5 \%$ less than what he had paid for it and sold it at $Rs.\, 2$ less, he would have gained $10 \% .$ The cost price of the article is (in $Rs.$)

  • A

    $400$

  • B

    $100$

  • C

    $200$

  • D

    $300$

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