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Coefficient of resistance is the ratio of

A. Actual velocity of jet at vena-contracta to the theoretical velocity

B. Area of jet at vena-contracta to the area of orifice

C. Loss of head in the orifice to the head of water available at the exit of the orifice

D. Actual discharge through an orifice to the theoretical discharge

Please do not use chat terms. Example: avoid using "grt" instead of "great".