The compound interest on a certain sum for $2$ years at $12 \%$ per annum, compounded annually is $Rs. 1272$. The simple interest (In $Rs.$) for that sum at the same rate and for the same period will be?

  • A

    $1296$

  • B

    $1196$

  • C

    $1220$

  • D

    $1200$

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