Company: Bank of America Corporation
 Data for the year ended December 31, 2023:

Item	Amount
Revenue	$100,000,000,000
Operating Expenses	$50,000,000,000
Income Tax Expense	$10,000,000,000
Net Income	$40,000,000,000
Total Assets	$2,000,000,000,000
Total Liabilities	$1,800,000,000,000
Shareholders' Equity	$200,000,000,000

Requirements:

1. Calculate Bank of America's operating profit margin.
2. Analyze the impact of income tax expense on Bank of America's net income.