Capital gain is Rs 2 and beginning price is Rs 24 then capital gains yield will be

The correct answer is C. 14.00%.

Capital gains yield is calculated by dividing the capital gain by the beginning price and multiplying by 100. In this case, the capital gain is Rs 2 and the beginning price is Rs 24. Therefore, the capital gains yield is:

$2 \div 24 \times 100 = 14.2857\%$

However, the answer choices are rounded to two decimal places, so the correct answer is 14.00%.

Option A is incorrect because it is the capital gain expressed as a percentage, not the capital gains yield.

Option B is incorrect because it is the beginning price expressed as a percentage.

Option D is incorrect because it is the capital gains yield if the beginning price was Rs 20.