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To determine the corrected profit for Sam plc after adjusting for the error related to the van purchase, we need to understand how that error impacts the profit calculation.

When a van is purchased, the relevant accounting treatment involves capitalizing the purchase as an asset rather than expensing it in the income statement immediately. If the purchase was incorrectly treated as an expense, it would have reduced the profit for that period. By correcting this accounting error and capitalizing the expense correctly, Sam plc would increase its profit for the period since the van purchase would not have reduced the profit figure.

To arrive at the corrected profit of £97,100, it is essential to add back the amount of the van purchase initially deducted from the profit as an expense. This adjustment reflects the true financial position of the company, accurately representing the capital asset on the balance sheet and reinstating the corresponding profit.

Given the other profit figures listed, they likely represent incorrect calculations stemming from different treatments of the van purchase or accounting errors in other figures. However, the correct adjustment for the error involving the van purchase leads to a profit of £97,100, signifying that this value accurately reflects the corrected financial outcome for Sam plc.