Amazon.com, Inc. operates in various segments, including online retail, Amazon Web Services (AWS), and advertising. For the year ended December 31, 2023, the company reported the following financial information:

• Total revenue: $500 billion
• Fixed costs: $100 billion
• Variable costs as a percentage of revenue: 40% Determine the contribution margin ratio and prepare an income statement showing the net income for Amazon.com, Inc., using the cost-volume-profit (CVP) analysis.