C.I. when interest compounded yearly  = Rs. \(\left[5000\times\left(1+\frac{4}{100}\right)\times\left(1+\frac{\frac{1}{2}\times4}{100}\right)\right]\)

= Rs. \(\left(5000\times\frac{26}{25}\times\frac{51}{50}\right)\)

= Rs 5304.

C.I. when interest compounded half- yearly = Rs. \(\left[5000\times\left(1+\frac{2}{100}\right)^{3}\right]\)

= Rs \(\left(5000\times\frac{51}{50}\times\frac{51}{50}\times\frac{51}{50}\right)\)

= Rs. 5306.4

 So, Difference = Rs. (5306.04 - 5304) = Rs. 2.04