Volt Tech Limited is engaged in the business of manufacturing electric Vehicle (EV) batteries. Accountant of Volt Tech Limited showed Profit Before…

Volt Tech Limited is engaged in the business of manufacturing electric Vehicle (EV) batteries. Accountant of Volt Tech Limited showed Profit Before Tax (PBT) of 14,00,000 for the third quarter ending 31st December, 2025 after incorporating the following: During the quarter sales promotion expenses were - 50,000. 80% of these sales promotion expenses has been deferred to the fourth quarter as the sales in last quarter is high.Sale of investments in the first quarter resulted in a gain of 1,60,000. The company had apportioned this equally to the four quarters.Additional depreciation of 80,000 resulting from the change in the method of depreciation. The entire amount has been debited in the third quarter, though the share of the third quarter is only - 20,000. What amount should be reported as adjusted Profit Before Tax for third quarter?