A company reported the following:

Cost of Goods Sold	$250,000
General, Selling, and Administrative Expenses	66,000
Income Tax Expense	4,500
Inventory	15,000
Net Income	13,000
Sales Revenue	355,000
Sales Discounts	3,400
Sales Returns & Allowances	2,900

Use the above information to answer the following question. What is the amount of gross profit?

	a.	$94,200.
	b.	$98,700.
	c.	$105,000.
	d.	$32,700.