On 1.4.2021 Deep Ltd issued ₹4,00,00,000, 8% debentures at a discount of 6%, redeemable at a premium of 10%. On 31.3.2022 the company decided to write off discount and loss on issue of debentures. On that date the Securities Premium Reserve Account had a credit balance of ₹1,40,000. The amount of profit utilised by the company for writing off the 'discount and loss on issue of debentures' will be: