The following is the data sheet from a levelling book. The INCORRECT option is

Station	BS	IS	FS	RL	Remark
Q	-3.45			150	BM
R		2.60
S	1.60		2.25		CP
T		1.85
U	2.15		1.70		CP
V			-2.35

BS = Back Sight, Height of instrument, Intermediate Sight, FS = Fore Sight, RL=Reduced Level, BM = Bench Mark and CP = Change Point)(All figures are in metre.)

Correct option is A

H.I. at Q= 150-3.45=146.55
H.I. at R = 146.55
R.L. OF R = 146.55-2.6= 143.95
R.L OF S = 146.55-2.25=144.30
H.I. at S =144.30+1.60=145.9
H.I. At T=145.9
R.L. OF T= 145.9-1.85=144.05
R.L. OF U= 145.9-1.70=144.20