For ABND Company, the following information is available: Cost of goods sold P270,000 Dividend revenue 12,000 Income tax expense 27,000 Operating expenses 105,000 Sales revenue 450,000 In ABND 's multiple-step income statement, gross profit a. should be reported at P60,000 b. should not be reported c. should be reported at P192,000 d. should be reported at P180,000