Kelley Johnson of Johnson Corp. was reading the financial statements of Maureen Linguistics Inc. to decide whether she wanted to acquire the company. She noticed some mistakes in the Maureen Income Statment:

( $ Millions) Year ended 12/31/15

Sales Revenue $1600

Interest Revenue 50

Total Revenue $1650

Cost of Goods Sold (800)

Gross Profit 850

SG&A Expense (400)

Interest Expense (50)

Operating Income 400

Gain on Sale of Equipment 200

Pre- tax Income 600

Income Tax Expense (216)

Net Income 384

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