McNicholas Company gathered the following data $($in millions$)$ for the past two years: the following data $($in millions$)$ for the past two years:

data.$)$

e gross

Data table

$\backslash$table$[[,,,2021],[$Net revenues,$$,300$$$,150],[$Cost of goods sold,$$,120$$$,20],[$Gross profit,$$,180$$$,130],[$Operating expenses,$$,140$$$,45],[$Operating income,$$,40$$$,85]]$

$($Click the icon to view the data.$)$

In a vertical analysis of $2022,$ the gross profit percentage would be closest to

A$.167\%.$

B$.100\%.$

C$.60\%.$

D$.38\%.$