i need answer of C-PROGRAM

A formatted file master.txt contains the employee code, name and basic pay of employees of an organization. Write a program to calculate the D.A(dearness allowance), H.R.A (House rent allowance) and gross income of each employee and store employee code, name, basic pay, D.A,H.R.A and gross income to the file emp.txt, where D.A is the 32% of basic pay, H.R.A is 15% of basic pay and gross pay is the sum of basic pay, D.A and H.R.A.