At 31 March 2022, the Following Balances for the Financial

At 31 March 2022, the following balances for the financial year have been extracted from Rupinder's books: Sales: £435,000, Purchases: £278,000, Quantity discounts received: £1,800, Closing inventory: £41,500, Discounts allowed not taken up by customers: £2,900, Opening inventory: £37,800. What is Rupinder's gross profit for the year ended 31 March 2022?

A) £160,700
B) £162,500
C) £163,600
D) £165,400