Amazon.com Inc. is a multinational technology company. For the fiscal year ending December 31, 2023, the company provides the following financial data:

• Net Sales Revenue: $400 million
• Cost of Goods Sold: $250 million
• Operating Expenses: $80 million
• Selling, General, and Administrative Expenses (SG&A): $50 million
• Depreciation and Amortization: $10 million
• Interest Expense: $5 million
• Income Tax Rate: 25% Calculate: a) Gross Profit b) Operating Income c) Net Income d) Earnings per Share (EPS), assuming 10 million outstanding shares.