2 questions

1. During the year ended December 31, 2020, Kennedy Corporation had the following results: net sales of $267,000, cost of goods sold of $107,000, net income of $92,400, and operating expenses of $55,400. What is the company's gross profit rate? the answer is 59.9% can you show work how you get this answer

2. Which of the following is not included in the computation of net sales. the answer is sales taxes why ?