Solve this directly with algebra on the four given conditions, using T1 as the base variable instead of assuming a total of 60x.
From $J1+B1=4T1$, we get $J1 = 4T1 - B1$. Plug into $T1+B1=3J1$: $T1+B1 = 3(4T1-B1) = 12T1 - 3B1$, so $4B1 = 11T1$, giving $B1 = \frac{11}{4}T1$.
Similarly at the end, from $J2+B2=3T2$ and $T2+B2=2J2$: $J2=3T2-B2$, so $T2+B2=2(3T2-B2)=6T2-2B2$, giving $3B2=5T2$, so $B2=\frac{5}{3}T2$.
Since total money is conserved, $5T1 = 4T2$ (both routes give the same fixed total M), so $T2 = \frac{5}{4}T1$. Then $B2 = \frac{5}{3} \times \frac{5}{4}T1 = \frac{25}{12}T1$.
B's loss: $B1-B2 = \frac{11}{4}T1 - \frac{25}{12}T1 = \frac{33-25}{12}T1 = \frac{8}{12}T1 = \frac{2}{3}T1 = 200$, so $T1 = 300$.
Then $B1 = \frac{11}{4}(300) = Rs.\ 825$.
Let's summarize:
This confirms option C through direct substitution instead of the 60x shortcut.