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If permissible working stresses in steel and concrete are respectively 1400 kg/cm2 and 80 kg/cm2 and modular ratio is 18, in a beam reinforced in tension side and of width 30 cm and having effective depth 46 cm, the lever arms of the section, is______________?

A. 37 cm

B. 38 cm

C. 39 cm

D. 40 cm

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