Best four calculation with phy.edu-
(82+100+100+95)/400*100 =  94.25
There is a deduction of 2.5 from the calculated best 4,on inclusion of physical education in best four.
94.25- 2.5= 91.75
91.75 will be considered for checking cutoffs

Best four without phy edu.
(82+95+95+100)/400*100= 93 this will be considered

So according to not including physical education will be a wise choice.
Hope it helps you.

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