Calculate compensation of employees from the following items:

Items	Rs in Crores
Profit after tax	20
Interest	45
$GDP_{MP}$	200
Goods and service tax	10
Depreciation	50
Rent	25
Corporate tax	5

Choose the correct option.

By Income Method: $GDP_{MP}$ = Compensation of Employees (CoE) + Operating Surplus + Mixed Income + Depreciation + Net Indirect Taxes.

Profit Before Tax = PAT + Corporate Tax = 20 + 5 = 25.

Operating Surplus = Rent + Interest + PBT = 25 + 45 + 25 = 95.

Net Indirect Tax = GST = 10.

$200 = CoE + 95 + 50 + 10$

$CoE = 200 - 155 = 45$ Crores.