A father wants to divide $\text{Rs. } 26,000$ between his two sons aged $14$ and $16$ years such that both receive equal amounts when they reach $18$ years of age. If the rate of simple interest is $10\%$ per annum, find the share of the younger son.
Options:
- A: $\text{Rs. } 12,000$
- B: $\text{Rs. } 13,000$
- C: $\text{Rs. } 14,000$
- D: $\text{Rs. } 15,000$
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