Correct Answer: Rs. 35,644.73

Solution : Use :
Amount = P (1+$\frac{r}{100})^{t}$ where,
$r$ = Rate of interest per annum compounded annually
$t$ = Time 
According to the question
⇒ Amount = 165400 (1+$\frac{5}{100})^{4}$
= 165400 (1+$\frac{1}{20})^{4}$
= 165400($\frac{21}{20})^{4}$ = 201044.734
⇒ Compound Interest = A – P = 201044.734 – 165400 = 35,644.73
Hence, the correct answer is Rs. 35,644.73