A man bought a land at Rs. 80,00,000 on 25th Baisakh of 2075 BS and started construction of a house on the same day. The construction of the house completed at the cost of Rs. 2,70,00,000. The price of land increased at the rate of 20% per year and the price of house decreased at the rate of 20% per year. What does R indicate in the price after T years $(P_T) = P\left(1+\dfrac{R}{100}\right)^T$?