The correct answer is B. Rs 2,700.00.
The current value of the portfolio is the sum of the current value of the stock and the current value of the option. The current value of the stock is Rs 1900 and the current value of the option is Rs 800, so the current value of the portfolio is Rs 2700.
Option A is incorrect because the current value of the portfolio is not negative. Option C is incorrect because the current value of the portfolio is not Rs 1100. Option D is incorrect because the current value of the portfolio is not negative.