Siddimaula

The qn asks for calculations for the year end.
ROE would be after payment of entire outstanding principal. So it does not matter.
450K loan, 45K interest payment.
29K (rental income)  5K (25% of 20K capital gain)  45K (interest payment) = 21K (loss) so no income tax.
Coming to capital gains, 20K (after repayment of principal)
Net loss = 1K
Equity=50K
So its a loss of 2%, close to B)
[I am not sure where I missed 5k]