Bazman is an electronics retailer and provided the following select financial data (assume income statement items are for the full year):

($ in millions)	December 31, 2020
Gross profit	$140
Operating expenses	78
Accrued expenses	19
Prepaid wages	15
Depreciation & amortization expense	12
Prepaid rent	5
Stock based compensation expense	4
Other comprehensive income	5
Tax rate	25%
Net income	41

Based on the information provided, what was operating income during 2020?

A. $44

B. $46

C. $51

D. $58