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 Lid.," in the year 2016. His profit in the year 2020-21 after all appropriation was ₹6,25,000. This profit was arrived after taking the following items into consideration:

Operating Profit before working capital changes will be:

₹22,95,000

The correct answer is option 1- ₹22,95,000.

Profit after all appropriations    = 6,25,000
Add: transfer to reserve           = 3,55,000
        provision for tax                = 2,70,000
Profit before tax                      12,50,000
Add: Amortisation   3,80,000
        loss on Sale   5,00,000
        Int . paid       1,65,000                        ₹10,45,000
Operating Profit before Working Capital   =  (12,50,000 + 10,45,000)
                                                                     = 22, 95,000