As per a new return system on a trial basis, the government will rationalize a single cash ledger in such a manner that earlier 20 heads are merged into ________ major heads.

As per a new return system on a trial basis, the government will rati

1.	As per a new return system on a trial basis, the government will rationalize a single cash ledger in such a manner that earlier 20 heads are merged into ________ major heads.
A.	10
B.	12
C.	8
D.	5
E.	2
Answer» E. 2