Solution:Amount = Principal × {1 + (Effective rate/100)}^(Effective terms)
Effective rate of interest = (40/2) = 20%
Effective terms = (18/12) × 2 = 3 terms, where each term consists of 6 months
So, 2x = 24000 × {1 + (20/100)}³ = 41,472
Or, 1.5x = (41472/2) × 1.5 = 31104
Hence, option a.