Presumptive taxation

Online Query (CA Final Student) (120 Points)

25 October 2020  
My taxable turnover is 22 lac i.e. exclusive of gst

and total turnover after gst is 25.96 lac i.e. after gst @ 18%

How should I calculate the income under 44AD?

Option:-
1)22 lac*8%
or
2)25.96 lac*8%


My doubt is-which option is correct option 1 or option 2?