Can you explain the answer

N0.229 A company had sales revenue of $500,000 for 2013. During 2013, the company incurred operating expenses of $40,000 and interest expenses of $60,000. The income before taxes was $220,000. What was Cost of Goods Sold (COGS) for the year 2013? A. $180,000 B. $200,000 C. $220,000 D. $240,000 Answer:A