Safe World is a Charitable trust registered under section 12AB, with its main object of providing education to poor. During the P.Y.2024-25, it…

Safe World is a Charitable trust registered under section 12AB, with its main object of providing education to poor. During the P.Y.2024-25, it received 80 lakh as voluntary contributions. The trust also borrowed 40 lakh on 1.7.2024 from Indian bank to purchase land for construction of an school building from where it can carry out its functions. The trust repaid principal of 10 lakh to Indian bank on 31.3.2025. The trust incurred revenue expenditure of 17 lakh and capital expenditure of 60 lakh towards purchase of land for construction of school building during the P.Y.2024-25. Out of the revenue expenditure of 17 lakh, 15 lakh was paid during the P.Y.2024-25 itself. Out of the remaining 2 lakh, 1 lakh was paid in April, 2025 and 1 lakh was paid in January, 2026. During the P.Y.2024-25, the trust also paid 3 lakh towards revenue expenditure incurred during the P.Y.2023-24 and 1 lakh towards revenue expenditure incurred during the P.Y.2022-23. The trust also received 30 lakhs by way of corpus donations during the P.Y.2024-25, out of which it deposited 25 lakhs in post office savings bank account. The trust also withdrew 5 lakhs from post office savings bank account maintained for depositing corpus fund and applied towards purchase of land for construction of school building. The trust has donated to EdCare, another trust registered under section 12AB with main object of providing education to poor, 12 lakhs out of its current year income. The trust has applied for the first time 2 lakh out of its current year income for medical treatment of brother of the trustee, who met with an accident while working in his factory. From the information given above, choose the most appropriate answer to the following questions: