The R.L, of the point A which is on the floor is 100 m and back sight reading on A is 2.455 m. If the foresight reading on the point B which is on the ceiling is 2.745 m, the R.L. of point B will be_______________?

A. 105.20 m

B. 99.71 m

C. 94.80 m

D. 100.29 m

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