Calculate net profit if Nathi's business has a $30\%$ tax payable for the year ended $28$ February $2022.$ The income statement information is as follows: R Cost of sales $98000$ Rent income $5500$ Salaries $30000$ Receivables $60000$ Sales $220000$ Interest on loan $1250$ Office Rent $10000$

A$.$ R$135250$

B$.R61250$

C$.$ R$86250$

D$.R52675$