The correct option is
D 72,000
Invoice Price is the final amount charged by the seller for its goods.
InvoicePrice=Costprice+Markedupprice
Substitute values in the above equation
InvoicePrice=2000×Rs30+20100×60,000=Rs60,000+Rs12,000=Rs72,000
The Agent sold only 4/5 of the goods
GoodsSold=45×60,000=Rs57,600
SaleValue=Goodssold+ProfitMargin
Substitute values in the above equation
SaleValue=Rs57,600+25100×Rs57,600=Rs72,000
Hence the sale value of goods is Rs72,000.