A)Cost of the first house where he gains 5%=199500*100/105=190000
Gain 5% 190000*5%=9500.00
B) Cost of the second house where he lost 5%=199500*100/95=210000.00
Loss 5% 210000*5%=10500.00
Total Loss/Gain 10500–9500=-1000 ( loss)
%age of loss Rs.1000/400000( 1.90L+2.1L)=.25%