|A) RS. 200||B) Rs. 160|
|C) Rs. 100||D) Rs. 40|
The first lost Rs. 100, but after the thief bought Rs. 60 goods, he get that Rs. 100 back but he lost Rs. 60 value of goods and Rs. 40 in change.
So, a total of 60 + 40 = 100 Rs. the owner lose.