Extract of items disclosed in the statement of profit or loss and other comprehensive income information for the year ended 28Fe 2023 \begin{tabular}{|c|c|c|} \hline & & 2022 \\ \hline & R & R \\ \hline Dividends receivable & 20,500 & 12,500 \\ \hline Listed investment at fair value & 274,200 & 220,000 \\ \hline Current tax receivable & 23,800 & 8,500 \\ \hline Inventory & 67,500 & 51,900 \\ \hline Interest receivable & . & 7,100 \\ \hline Trade debtors control & 52,700 & 49,300 \\ \hline Bank (Dr) & 43,800 & 30,000 \\ \hline Loans to director & 252,500 & 236,300 \\ \hline Machinery at cost & 191,700 & 240,600 \\ \hline Accumulated depreciation: Machinery & 41,100 & 14,600 \\ \hline Land and buildings & 808,800 & 481,100 \\ \hline Share capital & 711,300 & 628,000 \\ \hline Retained earnings & 968,400 & 567.900 \\ \hline Revaluation reserve & 168,700 & 118,500 \\ \hline Mortgage & 78,300 & 209,600 \\ \hline Dividends payable & 10,900 & 17,400 \\ \hline Trade creditors control & 33,800 & 20,700 \\ \hline Interest payable & 13,400 & 9,700 \\ \hline \end{tabular} Additional information 1. The company presents the statement of cash flows using the indirect method. 2. Mhlabavuleka Limited's net cash flow position deteriorated significantly towards the end of the financial year and as a result, or 000 was paid as dividends to shareholders (in cash). 3. To aid the cash flow position, the company sold property, plant and equipment in cash 4. The purchases of property, plant and equipment were made from second-hand dealers in cash. 5. According to the policy of the company, all the loans advanced to the directors are immediately callable and interest charged on loans is capitalised. Which of the following alternatives represents the correct amount that must be disclosed as profit before tax in the cash generated operations section according to indirect method in the statement of cash flows of Mhlabavuleka Limited for the year ended 28 Febr 2023? a 482,000 b. 679,000 c. 480,000 d 580,000 e. 968,400