How to calculate tax payable?

Hi Sir,
In the below question the income tax payable should be 4.5 crore as the operating income remaining after the total expenditure is 18 crore. So it is 18* 0.25

But the ans said is incorrect.Can you clarify?

If a Company's revenue is Rs.50 Crores (500 million) and total expenses of Rs. 32 crores (320 million). What is the income tax payable at a 25% tax rate?

Rs. 18 crores (118 million)

Rs.4.5 crores (45 million)

Rs. 5 crores (50 million)

No tax is payable

null - Incorrect
null - Incorrect