The cash flow table of a manganese mine for a particular year is shown below:

Item Amount	(Rs. in lakhs)
Revenue	900
Cost (other than depreciation)	300
Depreciation	100
Profit before tax	500

If the corporate tax is 50% of the profit before tax, operating cash inflow in lakhs of rupees is

A. 400

B. 350

C. 250

D. 200

Answer: Option B