In the Financial Statements for the Year Ended 30 September

In the financial statements for the year ended 30 September 2021 Ines Limited reports revenue of £600,000, cost of sales of £270,000, administration expenses of £80,000, finance income of £12,000, finance expense of £24,000 and selling and distribution costs of £76,000. What is Ines Limited's profit before tax % for the financial year ended 30 September 2021?

A) 23%
B) 27%
C) 29%
D) 55%