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I am getting conflicting responses, please let me know what is correct: Financial information is presented below: Operating expenses $ 21000 Sales returns and allowances

I am getting conflicting responses, please let me know what is correct:

Financial information is presented below:

Operating expenses $ 21000

Sales returns and allowances 7000

Sales discounts 3000

Sales revenue 168000

Cost of goods sold 99000

The gross profit rate would be

A. 0.42.

B. 0.63.

C. 0.37.

D. 0.35.

I need this by today October 23rd, 2017. Thanks!

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