Carrefour Companys gross profit is OMR 550,000. The other balances are: Insurance OMR 70,000, Rent received OMR 50,000, Salaries and wages OMR 65,000, Advertisement OMR 20,000 and Utilities OMR 35,000. In this case, the Net income before interest and tax will be:

a.

OMR 460,000

b.

OMR 445,000

c.

None of these

d.

OMR 410,000