A owes `B` , Rs 1573 payable `1 1/2` years hence. Also `B` owes `A` , Rs 1444.50 payable 6 months hence. If they want to settle the account forthwith, keeping 14% as the rate of interest, then who should pay and how much? `A` , Rs 28.50 (b) `B` , Rs 37.50 (c) `A` , Rs 50 (d) `B` , Rs 50