From the Balance Sheet (Assets side):
Total Assets (2024) = 55
Components given for 2024:
Intangible Assets = 19
Inventories = 13
Cash & Cash Equivalents = 3
Tangible Assets = Total Assets − Intangible Assets − Current Assets
Current Assets = 13 + 3 = 16
Tangible Assets = 55 − 19 − 16
Tangible Assets = 20
Final Answer: ₹20,00,000 (Option 3)