Bluebull Shoes Inc., has the following balance sheet and the income statement. The company had 100 million shares of common stock outstanding and its market price of the common stock was $70 at the end of 2017. Make sure the unit is in million dollars.

(unit: $ in millions)

Southeast Systems Balance Sheets
	2016	2017		2016	2017
Cash	$1,050	$1,100	Accounts payable	$450	$500
Accounts receivable	600	700	Long-term debt	950	1,050
Inventory	500	550	Common equity	300	300
Net fixed assets	1,000	1,000	Retained earnings	1,450	1,500
Total Assets	$3,150	$3,350	Total Liabilities & Owners Equity	$3,150	$3,350

Income Statement
	2017
Net sales	$3,370
Cost of goods sold	2,070
Depreciation	500
EBIT	800
Interest expenses	300
Taxable income	500
Taxes	( )
Net income	$350
Dividends	$300

What is the amount of the non-cash expenses?

		$300 million
		$500 million
		$800 million
		$2,070 million