Suppose the current stock price is 105, the strike price of an option with 165 actual days to expiry, is 100. Short term interest rates are 2% (flat term structure up to 1 year). Calculate the value of the two portfolios if the call option costs 8.92 and the put option premium is 3.25. Construct put-all parity. How to make profit through arbitrage?

Please explain 'how to make profit through arbitrage' in details. thanks.