The correct answer is 152 lakh.

Based on the provided table, we can analyze the data points for the year 2021:
- Income in 2021 = 190 lakh rupees
- Original Profit percentage in 2021 = 20%

The question asks for the expenditure in 2021 if the profit percentage had been 25% instead of 20%.

We use the standard formula relating Income, Expenditure, and Profit Percentage:

$$\text{Profit \%}=\left(\frac{\text{Income}-\text{Expenditure}}{\text{Expenditure}}\right)\times 100$$

Let the expenditure in 2021 be represented by $E$ (in lakh rupees). Substituting the given values into the formula:

$$25=\left(\frac{190-E}{E}\right)\times 100$$

Now, we solve for $E$ step-by-step:

Divide both sides by 100:

$$\frac{25}{100}=\frac{190-E}{E}$$
Simplify the fraction on the left side:

$$\frac{1}{4}=\frac{190}{E}-1$$
Add 1 to both sides of the equation:

$$\frac{190}{E}=1+\frac{1}{4}$$
Combine the terms on the right side:

$$\frac{190}{E}=\frac{5}{4}$$
Cross-multiply to solve for $E$:

$$5\times E=190\times 4$$
Calculate the product on the right side:

$$5E=760$$
Divide by 5:

$$E=\frac{760}{5}=152$$

Therefore, if the profit percentage had been 25%, the expenditure in the year 2021 would have been 152 lakh.