when calculating option profit, when do we have to take into consideration of intrinsic value (for ITM)?

When it's in the money. When the options is out of the money or at the money, there is no intrinsic value and you do not have to take intrinsic value into consideration but when it is in the money, there is intrinsic value and you have to take that value into consideration.

You question is kind of like asking "What color is yellow?"

It's the color in the spectrum between orange and green.

This question doesn't make much sense.

When calculating option profit, take the difference between the purchase price and the sales price (zero if the option expires). If you bought for more than you sold than it's a gain. If you sold for more than you bought then it's a loss.