Roberta Limited Has an Operating Profit for the Year Ended

Roberta Limited has an operating profit for the year ended 28 February 2020 of £25,000. During the year, £40,000 depreciation was charged on the company's non-current assets. Inventory at 28 February 2019 was £10,000, while inventory at 28 February 2020 was £15,000. Roberta Limited trades for cash and had no trade receivables at either 28 February 2019 or 28 February 2020. Trade payables at 28 February 2019 stood at £20,000 while trade payables at 28 February 2020 amounted to £35,000. During the year, Roberta Limited sold non-current assets realising a profit on disposal of £3,000. What is Roberta Limited's cash inflow from operating activities for the year ended 28 February 2020 using the indirect method?

A) £42,000
B) £72,000
C) £78,000
D) £82,000