Accumulations & collections

4944 1991 Phila Nippon 15,000zl Butterfly M/Sheet IMPERF (132x73mm), error missing hologram stamp design (Butterfly). VF fresh MUH. Mi Blk 115(var), Fi Blk 101mknz. Very rare as only 1 printer's sheet of 20 found. 2014 Ceremuga AIEP photo-cert. (P) $350 $500

4945 1919 printed company envelope Warsaw (centre fold) franked GB KGV ½d & 1d tied by "London 27 My 19" cds, to London, with boxed "Postal Censor" cachet. Rare usage with cover carried by British diplomatic bag from Poland to UK. (P) $200 $400

4946 1919 Stampless official cover with "Mission For Supply & Relief of Poland British Section" circular red h/s, to Liverpool with "London Paid 4 NO 19" cds, & "War Trade Intelligence Dept" black oval cachet, plus on reverse boxed "Supreme Economic Council British Dept 23 OCT 1919 Received" cachet. Extremely rare diplomatic mail usage. (P) $700 $1000

4947 1920 Official School Inspector cover franked Official 50f diag BISECT (LL half) tied by indistinct cds dated "8 V 20", with 2-line Inspector cachet & large eagle cachet on reverse, plus "Sprawa Urzedowa" h/s. Mi D6(var). Extremely rare. (P) $300 $500

4948 1923 Registered large stampless cover (no flap etc) with "Sad Powiatowy Zloczowie" court cachet, "9 11 23 Zloczow" barred pmk, h/s reg label & "Porto zaplaci adresat" h/s (addresee to pay postage) with Postage Due 10,000/8m horiz BISECT (upper half) tied by "10 11 23 Zloczow" barred pmk. Mi P51(var). Extremely rare inflation usage. 2016 Ceremuga photo-cert. (P) $500 $1000

4949 1924 Insured Letter delivery receipt with "Zablotow 19 III 24" cds, on reverse is Postage Due 100,000Mk horiz BISECT (lower half) tied by "Zablotow 20 III 24" cds. Mi P58(var). Extremely rare inflation franking. 2016 Ceremuga photo-cert. (P) $500 $1000

4950 1938 Registered Airmail cover (various flts) franked defs 10gr, 50gr & 1zl (2), plus 1937 Moscicky M/Sheet (7, 4 on reverse), tied by "Gdynia 24 XI 38" cds with h/s reg label/cachet. To Argentina, with arrival pmk. SG MS332c cat £245+++, Mi Blk 4 cat €350++ as loose M/S alone. An amazing commercial usage of M/Sheets & an imposing 30zl 60gr franking! (P) $700 $1200

4951 1944 Polish 2nd Corps in Middle East use of GB Military Registered Envelope KGVI 3d green to Palestine with 3 diff Polish Arms cds, & various Palestine pmks inc Gedera, Haifa, Tel Aviv, Rehovot etc, plus censor cachet. Fantastic usage! (P) $400 $700

4952 1945 Polish 2nd Corps in Middle East Registered Express cover franked Exile Govt Monte Cassino opt set 45g-1.20zl, tied by "Poczta Polowa 11 IV 45" cds, with h/s reg label/cachet & express label. To Jerusalem, with arrival b/s. SG 494-7 cat £60 as loose stamps, plus premium for extremely rare use in Palestine. (P) $400 $700

4953 1946 Polish 2nd Corps in Middle East registered cover franked Egypt 10m (3) tied by "Egypt Postage Paid 6 FE 46" cds, plus Polish Army in Italy 45gr, 55gr & 2zl tied by "Glowna Poczta Plowa 6 II 46" cds, with h/s reg label/cachet. To Haifa with arrival b/s. Extremely rare usage. 45g & 2zl on greyish paper & 55gr on yellowish paper (Sass 1, 4 & 6A cat €270 as loose stamps alone). (P) $400 $700

4954 1946 Polish 2nd Corps in Middle East registered cover franked GB KGVI 3d, plus on reverse Polish Army in Italy 4 values, on greyish paper (Sass 1-4) all tied by "Poczta Polowa 12 IV 46" cds, with h/s reg label/cachet. To Palestine, with Haifa arrival b/s. Very rare use. $200 $400

4955 1949 Polish 2nd Corps in Middle East airmail cover (horiz fold & no flap) franked Turkey 5k & 30k tied by "Ankara 20 3 49" cds, to Lebanon with Damascus & Beirout b/s, plus Polish Army Fieldpost "IWSW" diag BISECT tied by "Polska Poczta Miedzyosiedlowa Liban P5L" cancel. Extremely rare & unusual. (P) $500 $1000

4956 1952 Customs Clearance Card for parcel from the USA, franked def 40gr Refinery & Postage Dues 1zl (3) & 10gr vert BISECT (R half), tied by "Lipnica Wielkan 23 6 52" cds. Mi 690, P143(var) & P151. Rare usage & franking. (P) $200 $400

PORTUGAL

4957 1853 Queen Maria Embossed 5R red-brown, imperf. Superb U, blue barred "52" pmk. Mi 1 cat €1200+, SG 1 cat £1300+. Beautiful example of this rare classic. (P) $600 $900

4958 1853 Maria 5r red-brown. VFU, 4 large margins, barred "1" pmk. SG 1 cat £1400, Mi 1b cat €1400. Rare classic in unusually nice condition. (P) $450 $700

4959 1923 Portugal-Brazil Flight 2c orange, printer's sample proof (in issued colour) opt "Waterlow & Sons Ltd Specimen" with sm security punch. VF fresh UN as made. SG 579(p). Rare! (P) $40 $70

4960 1924 Camoens set 2c-20E. VF fresh MUH. Mi 316-46 cat €110, SG 600-630 cat £90 for M, should be at least £180 MUH. (31) (P) $80 $120

PORTUGAL - COLONIES

4961 Lorenco Marques: 1918 Red Cross Fund opt Ceres set ¼c-1E on 15c. F-VF fresh MLH. SG 188-99, Af 159-70. (12). (P) $70 $100

4962 Macau: 1936 Aviao opt Air 3a-15a, blks of 4. F-VF MUH, 15a sl tropical spots. SG 360-64 cat £345 for M singles, should be at least double, £690 MUH, plus premium for blks. (5 blks of 4). (P) $130 $200

4963 Macau: 1948 Views original set 1a-5p (ex1p ultramarine), plus 1949 Fatima 8a. VF MUH/MLH, patchy colonial gum. SG ex 410-23 cat £1449. Rare set. (13). (P) $375 $500

4964 Macao: 1937 Registered FFC to USA franked "Portugal" 1a & 50a (6), plus Air opt 5a/6a & 15a, tied by "Macau 28 IV 37" pmks, with pictorial flight cachet, reg & air h/s etc. To San Francisco, with various b/s & Unclaimed h/s, then apparently returned. SG 339, 354, 3261 & 364 cat £68 as loose stamps alone. (P) $70 $120

4965 Mozambique Company: 1917 Red Cross opt set 2½r-700R. VFM. SG 189-95 cat £450, Afinsa 107-13 cat €535. (7). (P) $450 $600

4966 Mozambique Company: 1937 Giraffe 1c black & green, printer's sample proof (instead of reddish lilac & bright green) opt "Waterlow & Sons Ltd Specimen" with sm security punch. VF fresh UN as made. SG 286(p). Rare! (P) $40 $70

4967 Nyassa: 1901 Giraffe & Camel set 2½r-300r, all error centre INVERTED. VF fresh M. SG 27a-39a cat £1235, Afinsa 27-39 cat €2080. (13). (P) $900 $1200

4968 St Thomas & Prince: 1934 Ceres set 1c-20E. VF fresh M. SG 325-343 cat £140, Af 279-97 cat €171, both under-catalogued. (19). (P) $130 $200

RHODESIA

4969 1892-93 Arms £5 sage-green, no wmk. VF fresh UN (ex printers archives). SG 12 cat £1600. 2015 Ceremuga photo cert. (P) $400 $700

4970 1892-93 Arms £10 brown, no wmk. VF fresh UN (ex printers archive, which were flooded during WWII London bombings). SG 13 cat £2750. Rare top value. 2014 Ceremuga photo cert. (P) $800 $1200

4971 1892-94 Arms set ½d to 4/- perf 14, plus 1895 Arms set 2d & 4d perf 12½. VFM. SG 18-28 cat £389. (9) (P) $180 $350

4972 1892-94 Arms set ½d to 4/-, plus ½d & 8d shade. VFM. SG 18-26 cat £352. (9) (P) $150 $300

4973 1896-97 Arms set 1d to 4/-, die I. VF fresh M. SG 29-37 cat £375. Scarce set. (9). (P) $300 $400

4974 1896-97 Arms set 1d to 4/-, die I, Lion only partly shaded. VF fresh M/MLH. SG 29-37 cat £375. Scarce set. (9) (P) $200 $350

4975 1896-97 Arms set ½d to 10/-, die II, Lion heavily shaded. VF fresh M/MLH. SG 41-50 cat £400. Scarce set. (9) (P) $200 $350

4976 1897 Arms set ½d-£1. VF fresh MLH. SG 66-73 cat £500. Scarce set. (8). (P) $400 $550

4977 1897 Arms 3d brown-red & slate-blue, vert pr error IMPERF BETWEEN. Superb fresh M/MUH. SG 69a cat £4750. Major rarity with probably only 1 row having existed. (P) $4000 $6000

4978 1898-1908 Arms 1d rose, blk of 4, error imperf horiz (between vert prs). VF M/MLH. SG 77b cat £1100, premium for blk (P) $1000 $1500

4979 1898-1908 Arms set 2½d - £10 perf SPECIMEN (only these valued issued to UPU), some with specimen inverted, reversed, sideways etc. F-VF fresh M. SG ex 80-93s cat £900+. Rare set. (10). (P) $800 $1200

4980 1898-1908 Arms £5 deep blue, perf 14. Superb fresh MLH with very nice original gum. SG 92 cat £3250+. Exp Pfenniger, plus 2015 Scheller photo cert. (P) $2300 $3000

4981 1898-1908 Arms £5 deep blue, perf 14½. Superb fresh UN (ex BSC archives). SG 92 cat £3250. Rare genuine unused high value! 2016 Ceremuga photo cert. (P) $800 $1200

4982 1898-1908 Arms £10 lilac, perf 14½. Superb fresh UN (ex printer's archives, which flooded during WWII bombings). SG 93 cat £3500. Very rare high value! 2014 Ceremuga photo cert. (P) $1000 $1500

4983 1903-05 Beira & Mashonaland Railways 1d carmine Newspaper parcel stamp. VF UN. Rare. (P) $100 $200

4984 1905 Victoria Falls set 1d to 5/-. VF fresh M. SG 94-99 cat £325. (6) (P) $120 $250

4985 1909-12 opt Arms set ½d-£1, perf SPECIMEN (many specimen inverted or reversed). Mostly F-VF fresh M, £1 imperfections but VF appearance. SG 100-113s cat £425. (14). (P) $250 $350

4986 1909-12 opt Arms set ½d-£1, perf SPECIMEN (many inverted &/or reversed). VF fresh M/MLH. SG 100-13s cat £425 (14) (P) $300 $450

4987 1909-12 "RHODESIA" opt Arms £5 deep blue on strongly bluish paper, top value, perf 14. Superb UN, unusually nice colour (ex printers archives). SG 113e cat £9000. Very rare top value. 2015 Ceremuga photo-cert. (P) $3000 $5000

4988 1909-11 Arms Surch set 5d/6d to 2/- on 6/-, perf SPECIMEN inverted &/or reversed. VF fresh M. SG 114-18s cat £180 (4) (P) $150 $200

4989 1910-13 KGV Double Head 5/- crimson & yellow-green, perf 14. VF fresh M. SG 160a cat £300. (P) $130 $250

4990 1913-19 KGV Admiral 3/- brown & blue, die II, perf 14. VF fresh MLH. SG 236b cat £120. (P) $50 $100

4991 1913-19 KGV Admiral 5/- blue & blue-green, die II, perf 14, variety blue vignette colour printing marks in UR cnr. VF fresh MLH. SG 239 cat £95. (P) $50 $100

4992 1913-19 KGV Admiral 10/- crimson & yellow-green, die II, perf 14. VF fresh M. SG 241 cat £200. (P) $90 $150

4993 1913-19 KGV Admiral 10/- crimson & yellow-green, die II, perf 14. Superb fresh M. SG 241 cat £200. (P) $90 $150

4994 1917 "Half Penny" opt KGV Admiral 1d rose-carmine, error opt INVERTED, plus variety "spaced n y". VF fresh MLH. SG 280ac cat £1400+ for normal inverted, the variety on non inverted is x3, thus inverted with variety would be £4200+. Only total of 120 printed, so only 18 with variety. 2007 BPA photo-cert for strip of 3 it came from. (P) $2000 $3000

4995 1917 "Half Penny" opt KGV Admiral 1d rose-carmine, error opt INVERTED, plus variety "spaced n y". VF fresh MUH, nice never hinged original gum. SG 280ac cat £1400+ for normal inverted M, should be at least double, £2800+ MUH, plus the variety on non inverted is x3, thus inverted with variety would be £8400+. Only total of 120 printed, so only 18 with variety. Copy of 2007 BPA photo-cert of strip of 3 it came from, while diff new certificate can be obtained on request. (P) $2500 $3500

4996 1922-24 KGV Admiral 7/6 brown-purple & slate Die II, perf 14. VF fresh MUH marginal. SG 240 cat £350 for M, should be double, £700 MUH. (P) $450 $650

ROMANIA

4997 1858 Moldavia round "Bull's Head" 27p black on lilac-rose hand printed issue. VFU appearance, reverse thins & edge tears, cut square, with light blue cds. Sc 1 cat US$25,000; Mi 1 cat €16,000; SG 1 cat £16,000. One of the rarest & most famous classic first issues of the world. Exp Schlesinger & Kohler, plus 2016 Ceremuga photo cert. (P) $5000 $7000

4998 1858 Moldavia round "Bull's Head" 54p blue on green hand printed issue. Superb U appearance, small professional repairs, on piece with red Jassy cds, cut square with 4 unusually large & even margins. Sc 2 cat US$10,000; Mi 2 cat €6000; SG 2 cat £6500. Beautiful looking example of one most famous classic first issue stamps of the world. 2012 Scheller photo cert. (P) $2500 $4000

4999 1890-96 Postage Due 10b emerald horiz pr, error IMPERF between, perf 13½, impressed arms wmk. VF fresh MLH. Mi D15(var), SG D236(var). Rare & attractive! (P) $80 $150

5000 1893-99 King Carol 3b chocolate horiz pr, error IMPERF between, wmk "PR", perf 13½. F-VF fresh M. Mi 101(var), SG 318(var). Rare & attractive (P) $80 $150

5001 1893-99 King 3b chocolate horiz pr, error IMPERF between, wmk "PR", perf 13½. VF fresh M, natural paper inclusion in margin. Mi 101(var), SG 318(var). Rare & attractive. (P) $80 $150

5002 1893-99 King 15b rose vert pr, IMPERF between, wmk "PR", perf 13½. VF fresh M. Mi 104(var), SG 321(var). Rare & attractive (P) $120 $200

5003 1893-99 King Carol 15b rose horiz pr, error IMPERF between, wmk "PR", perf 13½. VF fresh M. Mi 104(var), SG 321(var). Rare & attractive (P) $80 $150

5004 1893-99 King 1b pale brown horiz pr, error IMPERF between, wmk "PR", perf 11½. VF fresh M. Mi 99(var), SG 327(var). Rare & attractive. (P) $80 $150

5005 1920-27 King Carol 3b black, horiz pr, error IMPERF between, perf 13½, white paper. VF fresh MLH. Mi 264(var), SG 923(var). Rare & attractive! (P) $80 $150

5006 1920-27 King Carol 3b black, vert pr, error IMPERF between, perf 13½, white paper. Superb fresh MLH/MUH. Mi 264(var), SG 923(var). Rare & attractive! (P) $80 $150

5007 1920-27 King Carol 50b orange, horiz pr, error IMPERF between, type A, perf 13½. VF fresh MUH. Mi 270I(var), SG 929A(var). Rare & attractive! (P) $120 $200

5008 1921-26 Postage Due 10b black horiz pr, error IMPERF between, no wmk, perf 11½. VF fresh MUH. Mi D48(var), SG D984(var). Rare & attractive. (P) $120 $200

5009 1921-26 Postage Due 50b black horiz pr, error IMPERF, no wmk. VF fresh M. Mi D51(var), SG D987(var). Rare & attractive. (P) $80 $150

5010 1921-26 Postage Due 2L black horiz pr, error IMPERF between, plus with large paper makers wmk, perf 13½. VFU, with March 932 cds. Mi D59(var), SG D990(var). Extremely rare postally U error. (P) $120 $200

5011 1921-24 Postal Tax Charity 1L purple horiz pr, error IMPERF between, perf 13½. VF fresh MUH. Mi as B9/10(var), SG T978/9(var). Rare & attractive! (P) $80 $150

5012 1921-24 Postal Tax Charity 50b red vert pr, error IMPERF between, perf 13½. F-VF fresh MUH. Mi as B9/10(var), SG as T978/979(var). Rare & attractive (P) $80 $150

5013 1921-24 Postal Tax Charity 25b black horiz pr, error IMPERF between, perf 13½. VF fresh M. Mi B10 var), SG T979(var). Rare & attractive! (P) $80 $150

5014 1921-24 Postal Tax Charity 25b black vert pr, error IMPERF between, perf 13½. VF fresh M/MUH. Mi B10(var), SG T979(var). Rare & attractive (P) $80 $150

5015 1926 King's Birthday se-tenant PROOF sheetlet of 15 in grey-black, top 2 rows 25b, bottom row 10L, showing progressive change in shade from left to right, plus some white dot printing varieties. Stamps mostly VF fresh MUH, folded columns 2 & 3, & a few gum blemishes. SG 1051/1060(var), Mi 293/302(var). Extremely rare type of proof & probably unique in this colour. (P) $400 $700

5016 1932-37 Postage Due 2L black vert pr, error IMPERF between, wmk crown & monogram. VF fresh MUH. Mi 70(var), SG D1250(var). Rare & attractive! (P) $150 $250

5017 1934 MAMAIA opt Scouts set 25b-6L. VF fresh MUH. Mi 468-73 cat €110+, SG 1289-94 cat £100 for M, so at least £200 MUH (6) (P) $70 $100

5018 1939 King Carol Birth Anniv 59L booklet containing 1.5L in 5 panes of 8 with all postal info & advertising interleaves. F-VF, minor cover blemishes as always, overall excellent condition with stamps superb. Mi 572MH. Very rare! (P) $100 $200

5019 1939 King Carol Birth Anniv 89L booklet containing 3L in 5 panes of 6 with all postal info & advertising interleaves. VF, overall excellent condition, with stamps superb. Mi 574MH. Very rare! (P) $100 $200

5020 1939 King Carol Birth Anniv 158L booklet containing 4L in 5 panes of 8 with all postal info & advertising interleaves inc colour adverts for Artin pills & Korescol ink, plus for Galeries Lafayette on back cover. VF, overall excellent condition, with stamps superb. Mi 575MH. Very rare! (P) $150 $300

5021 1939 King Carol Birth Anniv 198L booklet containing 5L in 5 panes of 8 with all postal info & advertising interleaves, inc colour adverts for Antin pills & Koresiol ink, plus for Galeries Lafayette on back cover. VF, overall excellent condition with stamps superb. Mi 576MH. Very rare! (P) $150 $300

5022 1939 King Carol Birth Anniv 208L booklet containing 7L in 5 panes of 6 with all postal info & advertising interleaves. VF, minor cover blemishes as always, overall excellent condition with stamps superb. Mi 577MH. Very rare! (P) $100 $200

5023 1939 King Carol Birth Anniv 278L booklet containing 7L in 5 panes of 8 with all postal info & advertising interleaves inc colour adverts for Artin pills & Kore typewriter ribbons, plus for Galeries Lafayette on back cover. F-VF, minor cover blemishes as always, overall excellent condition with stamps superb. Mi 577MH. Very rare! (P) $100 $200

5024 1939 King Carol Birth Anniv 358L booklet containing 12L in 5 panes of 6 with all postal info & advertising interleaves. VF, minor cover blemishes as always, overall excellent condition. Mi 580 MH. Very rare! (P) $100 $200

5025 1940 King Michael 25b blue-green wmk crown & monogram, perf 13½, horiz pr error IMPERF between. Superb fresh MUH. Mi 650(var). SG 1455(var). Rare! (2) (P) $80 $150

5026 1940-42 King Michael 4L blue-grey, wmk crown monogram, perf 13½, horiz pr error IMPERF between. Superb fresh MUH. Mi 655(var). SG 1454(var). Rare! (P) $80 $150

5027 1940 King Michael Aviation Fund 4L+1L brown, wmk crown mono- gram, perf 13½, horiz strip of 3, error IMPERF between 1st & 2nd stamps. Superb fresh MUH. Mi 672(var), SG 1476(var). Very rare! (P) $150 $250

5028 1943 King Michael 20L brown, wmk crown & cross, perf 13½, horiz pr error IMPERF between. Superb fresh MUH. Mi 813(var). SG 1620(var). Rare. (2) (P) $80 $150

5029 1944 PO Fund M/Sheet 200L orange-red, error IMPERF at left. Superb fresh MUH. Mi Blk 23(var). SG MS 1629(var). Very rare & spectacular. (P) $150 $250

5030 1944 PO Fund M/Sheet 200L orange-red, error IMPERF at base. Superb fresh MUH. Mi Blk 23(var). SG MS 1629(var). Very rare & spectacular. (P) $250 $400

5031 POs in Turkey: 1896 cover franked violet surch set 10p/5b to 1Pi/25b, tied by "Posta Romana Cospoli 8 APR 896" cds, to Romania with "Bucuresci Gara De Nord" arrival b/s. VF fresh. SG 9-11; Mi 1b-3b. Scarce & attractive cover. (P) $200 $400

RUSSIA

5032 1858 Arms 10k blue & brown, imperf. U, small tear at top, 3½ margins dotted "579" pmk. Mi 1 cat €1000, SG 1 cat £1300. Scarce genuine imperf. (P) $150 $250

5033 1917 Russian Revolution "Crossed Swords & Cap" red opt Romanov 4k red blk of 4. VF fresh MLH. Scarce historical item! (P) $60 $90

5034 1917 Russian Revolution "Crossed Swords & Cap" red opt Romanov 4k red blk of 4, error opt INVERTED. VF fresh 3M/1MUH. Scarce historical item! Exp Trachtenberg. (P) $90 $150

5035 1917 Russian Revolution "Crossed Swords & Cap" scarlet opt Romanov 7k brown blk of 4. VF fresh M. Scarce historical item! (P) $60 $90

5036 1917 Russian Revolution "Crossed Swords & Cap" red opt Romanov 7k brown blk of 4, error opt INVERTED. VF fresh 3M/1MUH. Scarce historical item! Exp Trachtenberg. (P) $80 $120

5037 1917 Russian Revolution "Crossed Swords & Cap" red opt Romanov 10/7k brown blk of 4. VFU. Scarce historical item! (P) $70 $100

5038 1917 Russian Revolution "Crossed Swords & Cap" red opt Romanov 10/7k brown, left marginal blk of 4, error opt INVERTED. VF fresh 2M/2MUH. Scarce historical item! Exp Trachtenberg. (P) $90 $150

5039 1917 Russian Revolution "Crossed Swords & Cap" red opt Romanov 10/7k brown blk of 4. VF fresh M. Scarce historical item! (P) $60 $90

5040 1917 Russian Revolution "Crossed Swords & Cap" red opt Romanov 10 on 7k brown, left marginal blk of 4, error opt on reverse. VF fresh MUH. Scarce historical item! Exp Trachtenberg. (P) $150 $250

5041 1917 Russian Revolution "Crossed Swords & Cap" red opt Romanov 10 on 7k brown, blk of 4, error opt on both front & back, opts INVERTED & on front opt is REVERSED! VF fresh 1M/3MUH. Scarce historical item! Exp Trachtenberg. (P) $150 $250

5042 1917 Russian Revolution "Crossed Swords & Cap" scarlet opt Romanov 20/14k green, left marginal blk of 4, error opt INVERTED. VF fresh 2M/2MUH. Scarce historical item! Exp Trachtenberg (P) $90 $150

5043 1917 Russian Revolution "Crossed Swords & Cap" bright red opt Romanov 20/14k green blk of 4. VFU. Scarce historical item! (P) $70 $100

5044 1917 Russian Revolution "Crossed Swords & Cap" red opt Romanov 50k grey & brown blk of 4. VFU, "8-15-17" cds. Scarce historical item! (P) $70 $100

5045 1917 Russian Revolution "Crossed Swords & Cap" scarlet opts Romanov set 10k, 15k & 20k blks of 4 stamp currency printed/card. VF UN as made. Scarce historical items! 15k Exp Trachtenberg. (3 blks). (P) $200 $300