ABC company has the following information on its income statement: Net Sales $$85,000$; COGS $$35,000$; Salaries $$20,000$; Payroll Taxes $$2,000$; Rent $$8,000$; Interest Expense $$5,000.$ The Gross Profit of ABC company is

a$.$ $$50,000.$

b$.$ $$30,000.$

c$.$ $$15,000.$

d$.$ $$28,000.$