Best Online CAT Coaching

We can represent the money raised each year for each company as follows.

For each or these companies we will try to make cases satisfying the given conditions.
We will write the amount of money raised by them in consecutive years from starting from their 1st year till their last year.
For A, the sum is 21 where first and last values must be 1.
This is possible for the following order of numbers.
Case 1: 1 → 2 → 3 → 4 → 5 → 3 → 2 → 1
Case 2: 1 → 2 → 3 → 5 → 4 → 3 → 2 → 1
For B, the only two possible order of numbers is
Case 1: 1 → 2 → 3 → 1
Case 2: 1 → 3 → 2 → 1
For C, the sum is 9 where first and last values must be 1. This is only possible when the order of numbers is 
1 → 2 → 3 → 2 → 1
For D, the sum is 10 where first and last values must be 1. This is only possible when the order of numbers is 
1 → 2 → 4 → 2 → 1
For E, the sum is 13 where first and last values must be 1. This is possible for the following order of numbers. 
Case 1: 1 → 2 → 4 → 3 → 2 → 1

Case 2:1 → 2 → 3 → 4 → 2 → 1
Case 3: 1 → 3 → 5 → 3 → 1
Hence, we get the following table with all possible cases.

Amount of money raised in 2014 by
A = 3, B = 2 or 3, C = 2 D = 2, E = 1 or 2
If the total amount of money raised by them in 2014 is 12 crores this is possible only when B raised 3 crores i.e., case 1 for B and E raises 2 crores i.e., case 1 or 2 for E.
We have the following cases left.

Option (a): A and D can both raise 4 crores in 2013, hence option (a) is possible. 
Option (b): B raises 3 crores and E raises 2 crores in 2014, hence option (b) is possible. 
Option (c): B cannot raise the same amount as E in 2013, hence option (c) is not possible. 
Option (d): A and B can both raise 3 crores in 2014, hence option (d) is possible.