A company provided the following select GAAP data and non-GAAP disclosures:

Select Income Statement (GAAP) Data
($ in millions)
	2019A
Revenue	732
Cost of goods sold	149
Gross profit	583

non-GAAP Disclosures
($ in millions)	2019A
GAAP Net income	(91)
Amortization of purchased intangible assets	6
Stock based compensation	51
Restructuring expenses	184
Losses on investments	14
Tax impact of non-GAAP items	(65)
non-GAAP Net income	99
Stock based compensation
($ in millions)	2019A
Cost of goods sold	16
Research & development	12
Other operating expenses	23
Stock based compensation	51
Amortization of purchased intangible assets
($ in millions)	2019A
Cost of goods sold	5
Other operating expenses	1
Amortization of purchased intangible assets	6

Assuming all restructuring expenses were allocated to Other Operating Expenses, what is 2019 non-GAAP gross profit margin?

• A. 82.5%
• B. 81.8%
• C. 81.1%
• D. 76.8%