If we subtract $\mathrm{Rs}. 92.88$ from the sum of $\mathrm{Rs}. 37.62 \mathrm{and} \mathrm{Rs}. 67.65$, we get:

Given:

$\mathrm{Rs}. 37.62 + \mathrm{Rs}. 67.65 -\mathrm{Rs}. 92.88$

Using BODMAS, we will first add $\mathrm{Rs}. 37.62 \mathrm{and} \mathrm{Rs}. 67.65$. So,

$\mathrm{Rs}. 37.62 + \mathrm{Rs}. 67.65=\mathrm{Rs}. 105.27$

Now, we will subtract $\mathrm{Rs}. 92.88$ from $Rs. 105.27$ . So,

$\mathrm{Rs}. 105.27 - \mathrm{Rs}. 92.88 = \mathrm{Rs}. 12.39$

Hence, the correct answer is option A.