Read the following information to answer.On the basis of case study given below, answer the question which follows:"Mikku on alumni of IIT Delhi, initiated his start-up "Gajanan Ltd.," in the year 2016. His profit in the year 2020-21 after all appropriation was Rs. $6,25,000$. This profit was arrived after taking following items into consideration:ParticularsRs.Loss on Sale of fixed Assets$5,00,000$ Goodwill written off$3,80,000$ Transfer to reserve$3,55,000$ Provision for tax$2,70,000$ Interest on Debentures paid$1,65,000$ Other Details are:Particulars2020 (in Rs.)2021 (in Rs.)Prepaid Expenses$25,000$$10,000$ Accrued interest$40,000$$68,000$ Trade payables$7,00,000$$4,00,000$ Inventories$6,50,000$$5,50,000$ Operating Profit before working capital changes will be Rs. ________

1. A
   $22,95,000$
2. B
   $20,95,000$
3. C
   $23,95,000$
4. D
   $12,95,000$