Explanation:

Let’s break down the numbers:

- Total assets = Rs. 20,00,000

- Fixed assets = Rs. 8,00,000

- The percentage of fixed assets to total assets is just (Fixed Assets / Total Assets) × 100

- That’s (8,00,000 ÷ 20,00,000) × 100 = 40%

Now, let’s look at the options:

- Option 1: 60% – Way too high. That would mean almost two-thirds of assets are fixed, which they aren’t.

- Option 2: 40% – That’s the one. It matches the math and makes sense here.

- Option 3: 29% – Too low. This would mean the fixed assets are less than a third, which doesn’t line up.

- Option 4: 71% – Way off. That would be mostly fixed assets, not the case.