A company reported the following: Cost of Goods Sold $ General, Selling, and Administrative Expenses Income Tax Expense Inventory Net Income Sales Revenue Sales Discounts Sales Returns & Allowances 200,000 52,800 3,600 12,000 22.560 284,000 2,720 2,320 What is the amount of gross profit? $75,360 $78,960 $84,000 $26,160