MCQ: Roberta Limited has an operating profit for the year ended $28$ February $2020$ of $25,000.$ During the year, $40,000$ depreciation was charged on the company's non$-$current assets. Inventory at $28$ February $2019$ was $10,000,$ while inventory at $28$ February $2020$ was $15,000.$ Roberta Limited trades for cash and had no trade receivables at either $28$ February $2019$ or $28$ February $2020.$ Trade payables at $28$ February $2019$ stood at $20,000$ while trade payables at $28$ February $2020$ amounted to $35,000.$ During the year, Roberta Limited sold noncurrent assets realising a profit on disposal of $3,000.$ What is Roberta Limited's cash inflow from operating activities for the year ended $28$ February $2020$ using the indirect method?

a$)42,000$

b$)72,000$

c$)78,000$

d$)82,000$