Chetan Ltd. recorded the following information as on March 31, 2010

Stock (1-4-2009)    Rs. 40,000
Purchases               Rs. 80,000
Sales                       Rs. 1,00,000

It is noticed that goods worth Rs. 30,000 were destroy due to fire against this, the insurance company accepted a claim of Rs. 14,000.

The company sells goods at cost plus 33.33%. The value of closing inventory, after taking into account the above transaction is

(a) Rs. 75,000
(b) Rs. 15,000
(c) Rs. 25,000
(d) Rs. NIL