A watch dealer incurs an expense of Rs. $150$ for producing every watch. He also incurs an additional expenditure of Rs. $30,000$, which is independent of the number of watches produced. If he is able to sell a watch during the season, he sells it for Rs. $250$. If he fails to do so, he has to sell each watch for Rs. $100$. If he is able to sell only $1,200$ out of $1,500$ watches he has made in the season, then he has made a profit of
- $\text{Rs. }90,000$
- $\text{Rs. }75,000$
- $\text{Rs. }45,000$
- $\text{Rs. }60,000$