Mr. Ramesh makes a gift of 25,000 to his wife, Mrs. Rani, on 27.03.2025. Mrs. Rani, on 1.4.2025, invests - 1,00,000 (₹ 25,000 out of gift and -…

Mr. Ramesh makes a gift of 25,000 to his wife, Mrs. Rani, on 27.03.2025. Mrs. Rani, on 1.4.2025, invests - 1,00,000 (₹ 25,000 out of gift and - 75,000 of her own) in a partnership firm as capital which is her total capital contribution in the firm. During the year ended 31.03.2026, she earns an interest of 15,000 and salary of 1,20,000 from the firm, both of which are approved by the partnership deed. What amount shall form part of total income of Mr. Ramesh for the previous year 2025-26?