Compute Banker’s Discount directly: Find the banker's discount on a bill of ₹ 12,750 due four months hence when the rate is 6% per annum.

Introduction / Context:
Banker's Discount is the simple-interest charge on the face value for the time remaining: BD = F * r * t, where t is in years and r is per annum.

Given Data / Assumptions:

• F = ₹ 12,750.
• r = 6% per annum.
• t = 4 months = 4/12 year = 1/3 year.

Concept / Approach:
Apply BD = F * r * t directly.

Step-by-Step Solution:
BD = 12,750 * 0.06 * (1/3) = 12,750 * 0.02 = ₹ 255.

Verification / Alternative check:
Monthly interest at 6% p.a. is 0.5% per month; for 4 months ≈ 2% ⇒ 2% of 12,750 is 255, same result.

Why Other Options Are Wrong:
250 and 240 assume approximate rates; 120 and 300 correspond to different times/rates.

Common Pitfalls:
Using true discount formula instead of BD; mis-converting months to years.

Final Answer:
₹ 255