calculation of income

Mr. Arjun holding 1000 shares of X Ltd acquired on 01.07.2022 for ₹ 600 per share, sold 500 shares to Mr. Shaurya, on 01.05.2023 for rs. 550 per share. X Ltd. declared dividend @ rs. 65 per share on 20.07.2023, being the record date for declaration of dividend. Mr. Shaurya sold 300 equity shares at rs. 475 per share on 28 09.2023 and the balance 200 equity shares at rs. 450 per share on 28.10.2023. Apart from above mentioned information, Mr. Shaurya was having only long-term capital gains

from sale of unlisted shares of ₹ 50,000. Assuming that Mr. Shaurya has no other income, his total income for A.Y. 2024-25 is –

(a) rs 7,500

(b) rs 27,000

(c) rs 50,000

(d) rs 30,000

answer is (B)

how ?