Selected data (in thousands) from the income statement of JTI Inc. are shown below. Perform a vertical analysis and calculate the percentage of the base amount for the current year. 

Net sales .................................................................$1,934 

Cost of goods sold ..................................................1,612 

Gross profit ................................................................ 322 

Operating expenses ...................................................218 

Profit before income tax ............................................104 

Income tax expense ......................................................31 

Profit for the year .......................................................$ 73