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) 94.80 m
(B) 99.71 m
(C) 100.29 m
(D) 105.20 m
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