Profit and Loss A/c for FnO trader

Hi

Assuming, we have profit from FnO trades of Rs. 40000 (Sale - 10,00,000 and purchase 9,60,000) and loss of Rs, 55,000 (Sale 7,45,000 and purchase 8.00.000).  Now what amount should be shown as Turnover in P/L account, ITR and Form 3CD:

1) Rs. 17,45,000 (10,00,000 + 745,000) and corresponding purchase of Rs. 17,60,000

OR

2) Rs. 40,000 and corresponding loss of Rs. 55,000

OR

3) Rs. 95,000 (as per ICAI guidance) - In this case, what should be shown as expenses to reach at final loss amount of Rs. 15.000?

Clarification to this would be highly appreciated..