At the end of fiscal year 2016, company B discloses the following income statement:

Sales $7,800,000

Operating expense ($5,200,000)

Interest income $300,000

Interest expense ($900,000)

Tax expense ($450,000)

Net profit $1,550,000

Company B's net interest expense after tax (NIEAT) and net operating profit after taxes (NOPAT) equal

a. $465,000 and $1,085,000, respectively

b. $465,000 and $2,015,000, respectively

c. $600,000 and $2,150,000, respectively

d. $697,500 and $2,247,500, respectively

The answer is B, how do I arrive at it. Please include the formula for NIEAT and NOPAT. Thanks