The correct option is B 180%
The closing value of the debt-based mutual funds at the end of the year 2005 will be given by: Starting value + Return for the year — Withdrawal for the year. This value comes to 772,300 at the end of the year 2005. However, the stating value of 2006 is 2,572,300. This means that there must be an increment of 1,800,000 at the end of the year 2005.