A company reports the following GAAP income statement and non-GAAP disclosures:

Income Statement (GAAP)
($ in millions)
	2019A
Revenue	1,305
Operating expenses	496
Operating profit	809
Interest expense	145
Other expenses	6
Pretax profit	658
Taxes	117
Net income	541

Non-GAAP disclosures
($ in millions)
	2019A
GAAP Operating profit	809
Restructuring expenses	12
Non-GAAP Operating profit	821
GAAP Net income	541
Restructuring expenses	12
Losses on investments	4
Tax impact of non-GAAP items	(6)
Non-GAAP Net income	551

Based on the information provided, calculate 2019 Operating expenses excluding non-GAAP items:

• A. $484 million
• B. $480 million
• C. $508 million
• D. $512 million