Present Worth, PW = F - TD = 540 - 90 = Rs. 450

Simple Interest on the Present Worth = True Discount

Hence Simple Interest on 450 = 90 ------[Equation 1]

Simple Interest on the face value = Bankers Discount

=> Simple Interest on 540 = Bankers Discount

From Equation 1, Simple Interest on 450 = 90

Hence, Simple Interest on 540 = $\dfrac{90}{450} \times 540= \dfrac{540}{5}$ = Rs. 108

=> Bankers Discount = Rs. 108