I need help creating the formula for the income tax using the information in the screenshots below

Byte of Accounting Income Statement For the Period Ending June 30, 2000 Revenue 4100 Computer Revenue $- 500.5? IExpenses II 5000 Interest Expense $ 100.00 5100 Insurance Expense 200.00 200.00 Operating Income $- 400.|E-Trr 5120 Tax Expense 40% Net Income After Taxes $ 400.0}r Il' On the sheet called Income Statement, in cell E14 create the formula for the Income Tax