Francisco Olivas of Olivas Medical Supply Company was reading the financial statements of Alvear Corp. to decide whether he wanted to try to acquire the company. He noticed some mistakes in the Alvear Corp. Income Statement:

($ millions)	Year ended 12/31/2015
Sales revenue	$1200
Gain on sale of equipment	200
Total Revenue	1400
Cost of Goods Sold	(800)
Gross Profit	600
SG&A Expense	(400)
Interest Expense	(50)
Operating Income	150
Interest Revenue	20
Pre-tax income	170
Income Tax Expense	(61)
Net Income	109

What is Alvear Corp.'s Operating Income for the year ended 12/31/2015 after correcting the mistakes?

$0

$170

($50)

($30)

$200