Ellie Limited Has the Following Statement of Profit or Loss

Ellie Limited has the following statement of profit or loss figures for the financial year ended 31 May 2019: Cost of sales: £157,000, Finance expense: £5,000, Finance income: £2,000, Revenue: £252,000, Distribution and selling costs: £30,000, Administration expenses: £25,000. What is Ellie Limited's operating profit for the year ended 31 May 2019?

A) £37,000
B) £40,000
C) £65,000
D) £95,000