Explanation
From the question, we know the Selling Price (SP) is ₹3,00,000 and the Loss is 20%.\n\nSince Loss is calculated on the Cost Price (CP), the Selling Price represents the remaining percentage:\nSP = 100% - 20% = 80% of CP.\n\nSo, **80% of CP = 3,00,000**.\n\nWe can solve this using the **Unitary Method** derived from 2014 PYQs [19]:\nIf 80% (or 4 parts) = 3,00,000\nThen 1 part (20%) = 3,00,000 / 4 = 75,000.\nTherefore, 100% (5 parts) = 75,000 × 5 = **3,75,000**.\n\n**Alternative Intuitive Approach (Using Options):**\nAs suggested by 'Reverse Percentage Logic' [1], we can check which option fits.\nLook at Option (D) 3,75,000.\nCalculate 10% mentally [58]: 37,500.\nSo 20% is double: 75,000.\nSubtract Loss: 3,75,000 - 75,000 = 3,00,000.\nThis matches the given Selling Price perfectly.\n\nBoth methods confirm the answer is D.