Read the following information and answer the following question.

Calculate the net profit after tax of the company.

₹45,000

The correct answer is option 2 i.e. ₹45,000

Net profit before interest and tax = Gross profit - office and administrative expenses - selling and distribution expenses
                                                        = 1,00,000 - 10,000 -25,000
                                                        = ₹65,000

Net profit after interest and tax = Net profit before interest and tax - Tax - Interest on long term debts
                                                  = 65,000 - 8,000 -12,000
                                                  = ₹45,000