Microsoft Corporation, a leading technology company, provides the following financial information for the fiscal year ending December 31, 2023:

• Total Revenue: $150 billion
• Cost of Revenue: $50 billion
• Operating Expenses: $40 billion
• Research and Development Expenses (R&D): $15 billion
• Selling, General, and Administrative Expenses (SG&A): $20 billion
• Depreciation and Amortization: $7 billion
• Interest Expense: $1 billion
• Income Tax Rate: 25% Calculate: a) Gross Profit Margin b) Operating Income Margin c) Net Income Margin d) Earnings per Share (EPS), assuming 8 billion outstanding shares.