Seema purchased an item for $Rs.\, 9600$ and sold it for a loss of $5\%$. From that money, she purchased another item and sold it for a gain of $5\%$. What is her overall gain or loss?
- ALoss of $Rs.\, 36$
- BProfit of $Rs.\, 24$
- CLoss of $Rs.\, 54$
- DNone of these
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