Pop Ltd is based in the UK and its operating profit for the 2021 calendar year is 245,000. Prior to 2021, Pop Ltd had taken out/issued the following forms of debt finance which remain outstanding at the end of the calendar year: A 280,000 bank loan on which it pays interest of 7% per annum. 2.5m nominal of corporate bonds with a coupon rate of 4% per annum. Pop Ltd has not taken out any further forms of debt finance over the calendar year 2021.

a) Whats Pop Ltds profit after tax is for the 2021 calendar year.