The true discount on a bill of Rs. 2160 is Rs. 360. What is the banker's discount?

Answer: Option A

F = Rs. 2160
TD = Rs. 360
PW = F - TD = 2160 - 360 = Rs. 1800
True Discount is the Simple Interest on the present value for unexpired time
⇒ Simple Interest on Rs. 1800 for unexpired time = Rs. 360
Banker's Discount is the Simple Interest on the face value of the bill for unexpired time
= Simple Interest on Rs. 2160 for unexpired time
$$\begin{array}{rl}& =\frac{360}{1800}\times 2160\\ & =\frac{1}{5}\times 2160\\ & =\text{Rs}\text{.}432\end{array}$$