Mr. B grows sugarcane and uses the same for the purpose of manufacturing sugar in his factory. 30% of sugarcane produce is sold for 3 10 lacs, and the cost of cultivation of such sugarcane is 75 lacs. The cost of cultivation of the balance sugarcane (70%) is * 14 lacs and the market value of the same is 22 lacs. After incurring * 1.5 lacs in the manufacturing process on the balance sugarcane, the sugar was sold for 25 lacs. Compute B's business income and agricultural income